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Sistemas De Control De Gestion, Rendimiento De La Capacidad Innovadora Y Certificaciones Iso: Modelando Sus Efectos Sobre El Rendimiento Organizacional

Author

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  • JACOBO GOMEZ CONDE
  • ERNESTO LOPEZ-VALEIRAS SAMPEDRO
  • MARIA BEATRIZ GONZALEZ SANCHEZ

Abstract

Siguiendo el marco conceptual presentado por Simons (1995), el objetivo principal de este trabajo es proporcionar una nueva contribución a la literatura de contabilidad de gestión examinando la relación entre los sistemas de control de gestión (SCG), la certificación en ISO y el rendimiento de la capacidad innovadora (RCI), así como su impacto en el rendimiento organizacional. La muestra se compone de 231 empresas españolas pertenecientes al sector agroalimentario. La información se obtiene a través de encuestas a los gerentes de estas organizaciones. En el estudio se incluyeron cuatro herramientas pertenecientes a los SCG: contabilidad de costes, balanced scorecard, plan de negocios y presupuestos. Los resultados obtenidos por la aplicación de un modelo de ecuaciones estructurales indican que el uso interactivo de los SCG influye positivamente en el RCI de la empresa. Además, el RCI está positiva y significativamente relacionado con el rendimiento organizacional. Por último, la certificación en ISO se establece como un potenciador de RCI a través del uso interactivo de los SCG. This study aims to provide a new contribution to the management accounting literature, following the conceptual framework laid out by Simons (1995). The main objective of the present paper is to examine the relationship between Management Control Systems (MCS) and both ISO accreditation and innovative capability performance (ICP), and their impact on organizational performance. The sample is comprised of 231 Spanish companies pertaining to the agro industrial sector. Information is obtained via surveys administered to the business managers of these organizations. Four MCS tools are included in the study: cost accounting, balanced scorecard, business plan, and budgets. The results obtained by applying a structural equation model indicate that the interactive use of MCS positively influences ICP. In addition, ICP is found to be positively and significantly related to organizational performance. Finally, the ISO certification is established as a generator of ICP through the interactive use of MCS.

Suggested Citation

  • Jacobo Gomez Conde & Ernesto Lopez-Valeiras Sampedro & Maria Beatriz Gonzalez Sanchez, 2014. "Sistemas De Control De Gestion, Rendimiento De La Capacidad Innovadora Y Certificaciones Iso: Modelando Sus Efectos Sobre El Rendimiento Organizacional," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 23(1), pages 245-270.
    • Handle: RePEc:sdo:regaec:v:23:y:2014:i:1_12
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