Los sistemas de control de gestión en el éxito competitivo y rendimiento de las pymes

Autores/as

DOI:

https://doi.org/10.51302/rcyt.2022.7511

Palabras clave:

sistemas de control de gestión, internacionalización, capital humano, rendimiento organizacional

Resumen

Los factores clave de éxito, como la internacionalización y la formación del capital humano, permiten obtener ventajas competitivas que redundan en aumentos del rendimiento. La adopción de diversas herramientas de control de gestión permite la correcta gestión de estos factores, sin embargo, qué efectos producen no ha sido suficientemente analizado.

El objetivo principal de este trabajo es determinar el efecto mediador del uso de una diversidad de sistemas de control de gestión (SCG) en la relación entre los factores de éxito –capital humano formado y capacidad de internacionalización– y el rendimiento. Tomando como muestra el sector agroalimentario español, los resultados evidencian que, la internacionalización tiene una relación directa y positiva con el rendimiento, mientras que la formación del capital humano se relaciona indirecta y positivamente con el rendimiento a través de un alto uso de diversos SCG.

Descargas

Los datos de descargas todavía no están disponibles.

Citas

Albertini, E. (2019). The contribution of management control systems to environmental capabilities. Journal of Business Ethics, 159(4), 1.163-1.180.

Anderson, S. W. (2008). Managing cost and cost structure throughout the value chain: research on Strategic Cost Management. En C. S. Chapman, A. G. Hopwood y M.D. Shields (Coords.), Handbook of Management Accounting Research. Elsevier. Vol. 2.

Aparisi Caudeli, J. A.; Giner Fillol, A. y Ripoll Feliú, V. M. (2009). Análisis del proceso de implantación de un sistema de gestión estratégica: estudio de caso del Cuadro de Mando Integral en la Autoridad Portuaria de Valencia. Revista Española de Financiación y Contabilidad, XXXVIII, 189-212.

Araujo Pinzón, P.; Sánchez Vázquez, J . M.; Vélez Elorza, M. y Álvarez-Dardet Espejo, C . (2011). Sistemas de control para la gestión de los canales de exportación independientes: un análisis exploratorio sobre su diseño y uso. Revista de Contabilidad, 14, 115-146.

Asiaei, K.; Rezaee, Z.; Bontis, N.; Barani, O. y Sapiei, N. S. (2021). Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach. Journal of Knowledge Management (en prensa).

Atkinson, A. A.; Banker, R. D.; Kaplan, R. S. y Young, M. (1997). Management Accounting. Prentice Hall.

Ballot, G., Fakhfakh, F. y Taymaz, E. (2001). Firms' human capital, R&D and performance: a study on French and Swedish firms. Labour Economics, 8, 443-462.

Barney, J. (1991a). Special Theory Forum: The Resource-Based Model of the Firm: Origins, Implications, and Prospects. Journal of Management, 17, 97-98.

Barney, J. (1991b). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17, 99-120.

Barney, J. B. y Wright, P. M. (1998). On becoming a strategic player: the role of human resources in gaining competitive advantage. Human Resource Management, 37, 31-46.

Baron, R. M. y Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research. Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology, 51, 1.173-1.182.

Bisbe, J., y Malagueño, R. (2015). How control systems influence product innovation processes: examining the role of entrepreneurial orientation. Accounting and Business Research, 45(3), 356-386.

Bisbe, J. y Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29, 709-737.

Bouwens, J. y Abernethy, M. A. (2000). The consequences of customization on management accounting system design. Accounting, Organizations and Society, 25, 221-241.

Carmeli, A. (2004). Strategic human capital and the performance of public sector organizations. Scandinavian Journal of Management, 20, 375-392.

Carmeli, A. y Schaubroeck, J. (2005). How leveraging human resource capital with its competitive distinctiveness enhances the performance of commercial and public organizations. Human Resource Management, 44, 391-412.

Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organizations and Society, 30, 395-422.

Chenhall, R. H. y Langfield-Smith, K. (1998). The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach. Accounting, Organizations and Society, 23, 243-264.

Conner, K. R. y Prahalad, C. K. (1996). A Resource-based Theory of the Firm: Knowledge Versus Opportunism. Organization Science, 7, 477-501.

Davila, A.; Foster, G. y Li, M. (2009). Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies. Accounting, Organizations and Society, 34, 322-347.

Dillman, D. A. (2000). Mail and internet surveys: the tailored design method. Wiley.

Eisenhardt, K. M. y Martin, J. A. (2002). Dynamic capabilities: what are they? Strategic Manegement Journal, 21, 1.105-1.121.

Fink, M.; Harms, R. y Kraus, S. (2008). Cooperative internationalization of SMEs: Self-commitment as a success factor for International Entrepreneurship. European Management Journal, 26, 429-440.

Galbreath, J. (2005). Which resources matter the most to firm success? An exploratory study of resource-based theory. Technovation, 25(9), 979-987.

García Cabrera, A. M.; Gutiérrez Pérez, F. J. y García Soto, M. G. (2019). Impulsando la competitividad internacional de la empresa turística en España: una agenda de cambio institucional. Revista de Contabilidad y Tributación. CEF, 437-438, 155-198.

García-Martínez, M. C.; Balasch, S.; Alcón, F. y Fernández-Zamudio, M. A. (2010). Characterization of technological levels in Mediterranean horticultural greenhouses. Spanish Journal of Agricultural Research, 8, 509-525.

Gassmann, O. y Keupp, M. M. (2007). The competitive advantage of early and rapidly internationalising SMEs in the biotechnology industry: A knowledge-based view. Journal of World Business, 42, 350-366.

Gerpott, T. J. y Jakopin, N. M. (2005). The degree of internationalization and the financial performance of European mobile network operators. Telecommunications Policy, 29, 635-661.

Gupta, A. K. y Govindarajan, V. (2000). Knowledge flows within multinational corporations. Strategic Management Journal, 21, 473-496.

Hall, R. (1993). A framework linking intangible resources and capabilities to sustainable competitive advantage. Strategic Management Journal, 14, 607-618.

Hatch, N. W. y Dyer, J. H. (2004). Human capital and learning as a source of sustainable competitive advantage. Strategic Management Journal, 25, 1.155-1.178.

Henri, J. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31, 529-558.

Henri, J. y Journeault, M. (2010). Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35, 63-80.

Hitt, M. A.; Ireland, R. D.; Camp, S. M. y Sexton, D. L. (2001). Strategic entrepreneurship: entrepreneurial strategies for wealth creation. Strategic Management Journal, 22, 479-491.

Hutahayan, B. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking: An International Journal, 27, 1.289-1.318.

Kallunki, J.; Laitinen, E. K. y Silvola, H. (2011). Impact of enterprise resource planning systems on management control systems and firm performance. International Journal of Accounting Information Systems, 12, 20-39.

Kanthi, S. (2007). A framework for management control research. Journal of Management Development, 26, 895-915.

Lepak, D. P. y Snell, S. A. (2002). Examining the human resource architecture: the relationships among human capital, employment, and human resource configurations. Journal of Management, 28, 517-543.

Lu, J. W. y Beamish, P. W. (2001). The internationalization and performance of SMEs. Strategic Management Journal, 22, 565-586.

McDougall, P. P. y Oviatt, B. M. (2000). International entrepreneurship: The intersection of two research paths. Academy of Management Journal, 43, 902-906.

Miller, D. (1983). The correlates of entrepreneurship in three types of firms. Management Science, 29, 770-791.

Mitter, C. y Hiebl, M. R. (2017). The role of management accounting in international entrepreneurship. Journal of Accounting & Organizational Change, 13, 381-409.

Muñoz Cidad, C. y Sosvilla Rivero, S. (2011). Informe Económico 2010. Federación Española de Industrias de Alimentación y Bebidas FIAB.

Naman, J. L. y Slevin, D. P. (1993). Entrepreneurship and the concept of fit: A model and empirical tests.Strategic Management Journal, 14, 137-153.

Naranjo-Gil, D. (2006). Salvando las dificultades del uso de la encuesta en la investigación contable de gestión: Una aplicación empírica. Revista Española de Financiación y Contabilidad, XXXV, 361-385.

Naranjo-Gil, D. (2007). Diversidad cognitiva y uso de los sistemas de control de gestión en la descentralización organizativa. Revista Europea de Dirección y Economía de la Empresa, 16, 23-38.

Naranjo-Gil, D. y Hartmann, F. (2007). Management accounting systems, top management team heterogeneity and strategic change. Accounting, Organizations and Society, 32, 735-756.

Nevis, E. C.; Dibella, A. J. y Gould, J. M. (1995). Understanding organizations as learning systems. Sloan Management Review, 36, 73-85.

Nunnally, J. C. (1978). Psychometric Theory. McGraw-Hill.

Pangarkar, N. (2008). Internationalization and performance of small-and medium-sized enterprises. Journal of World Business, 43(4), 475-485.

Papadopoulos, N. y Martín Martín, O. (2010). Toward a model of the relationship between internationalization and export performance. International Business Review, 19, 388-406.

Penrose, E. T. (1959). The Theory of the growth of the firm. Basil Blackwell.

Prange, C. y Verdier, S. (2011). Dynamic capabilities, internationalization processes and performance. Journal of World Business, 46, 126-133.

Progoulaki, M. y Theotokas, I. (2010). Human resource management and competitive advantage: An application of resource-based view in the shipping industry. Marine Policy, 34, 575-582.

Rumelt, R. (1984). Toward a strategic theory of the firm. En R. Lamb (Coord.), Competitive Strategic Management. Prentice Hall.Vol 1.

Rumelt, R. P. (1991). How does industry matter? Strategic Management Journal, 12, 167-185.

Sanchez Gea, A. (2019). Internacionalización y estrategia. El caso de las grandes constructoras. https://acef.cef.es/interntacionalizacion-estrategia-caso-grandes-constructoras.html

Sánchez Vázquez, J. M.; Vélez Elorza, M. L. y Ramón Jerónimo, J. M. (2009). Usos de los sistemas de contabilidad de gestión: evidencia empírica en relaciones interorganizativas. Revista Española de Financiación y Contabilidad, XXXVIII, 75-106.

Simeone-Gomes, J. (2011). The Management Control in Internationalized Companies. Global Business Review, 12, 367-376.

Simons, R. (1995). Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Harvard Business School Press.

Subramaniam, M. y Youndt, M. A. (2005). The influence of intellectual capital on the types of innovative capabilities. Academy of Management Journal, 48, 450-463.

Taggar, S. (2002). Individual creativity and group ability to utilize individual creative resources: A multilevel model. Academic of Management Journal, 45, 315-330.

Weerawardena, J.; Mort, G. S.; Liesch, P. W. y Knight, G. (2007). Conceptualizing accelerated internationalization in the born global firm: A dynamic capabilities perspective. Journal of World Business, 42, 294-306.

Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5, 171-180.

Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32, 757-788.

Ylinen, M. y Gullkvist, B. (2014). The effects of organic and mechanistic control in exploratory and exploitative innovations. Management Accounting Research, 25(1), 93-112

Zahra, S.; Hayton, J.; Marcel, J. y O'Neill, H. (2001). Fostering entrepreneurship during international expansion: Managing key challenges. European Management Journal, 19, 359-369.

 

Descargas

Publicado

07-02-2022

Cómo citar

Antonini Morales, C., García Torea, N., & Gómez Conde, J. (2022). Los sistemas de control de gestión en el éxito competitivo y rendimiento de las pymes. Revista De Contabilidad Y Tributación. CEF, (467), 159–184. https://doi.org/10.51302/rcyt.2022.7511