Sistemas de control de xestión, capacidade innovadora e certificacións ISO:

Article Sidebar

PDF (Galego) PDF (Español)
Published: 18-03-2015

Main Article Content

Jacobo Gómez Conde
Universidade Autónoma de Madrid
Spain
Biography
Ernesto López-Valeiras Sampedro
Universidade de Vigo
Spain
Biography
María Beatriz González Sánchez
Universidade de Vigo
Spain
Biography
Vol 23 No 1 (2014), Articles
DOI: https://doi.org/10.15304/rge.23.1.2466
Submitted: 18-03-2015 Accepted: 18-03-2015 Published: 18-03-2015
Copyright How to Cite

Abstract

Seguindo o marco conceptual presentado por Simons (1995), o obxectivo principal deste traballo é proporcionarlle unha nova contribución á literatura de contabilidade de xestión examinando a relación entre os sistemas de control de xestión (SCX), a certificación en ISO e o rendemento da capacidade innova-dora (RCI), así como o seu impacto no rendemento organizacional. A mostra componse de 231 empresas españolas pertencentes ao sector agroalimentario. A información obtense a través de enquisas aos xeren-tes destas organizacións. No estudo incluíronse catro ferramentas pertencentes aos SCX: contabilidade de custos, balanced scorecard, plan de negocios e orzamentos. Os resultados obtidos pola aplicación dun mo-delo de ecuacións estruturais indican que o uso interactivo dos SCX inflúe positivamente no RCI da empre-sa. Ademais, o RCI atópase positiva e significativamente relacionado co rendemento organizacional. Por úl-timo, a certificación en ISO establécese como un potenciador de RCI a través do uso interactivo dos SCX.

 

Keywords:

Sistemas de control de xestión / Certificación ISO / Rendemento da capacidade innovadora / Rendemento organizacional.
Cited by

Article Details

References

ABERNETHY, M.A.; BROWNELL, P. (1999): “The Role of Budgets in Organizations Facing Strategic Change: An Exploratory Study”, Accounting, Organizations and Society, 24 (3), pp. 189-204.

ABRUNHOSA, A.; MOURA, E.; SÁ, P. (2008): “Are TQM Principles Supporting Innovation in the Portuguese Footwear Industry?”, Technovation, 28 (4), pp. 208-221.

ADANUR, S.; ALLEN, B. (1995): “First Results on the Effects of ISO 9000 in the US Textile Industry”, Benchmarking for Quality Management & Technology, 2 (3), pp. 41-52.

AGGELOGIANNOPOULOS, D.; DROSINOS, E.H.; ATHANASOPOULOS, P. (2007): “Implementation of a Quality Management System (QMS) According to the ISO 9000 Family in a Greek Small-Sized Winery: A Case Study”, Food Control, 18 (9), pp. 1077-1085.

AMIS, J.; SLACK, T.; HININGS, C.R. (2004): “The Pace, Sequence, and Linearity of Radical Change”, Academy of Management Journal, 47 (1), pp. 15-39.

BAKER, W.E.; SINKULA, J.M. (2002): “Market Orientation, Learning Orientation and Product Innovation: Delving into the Organization’s Black Box”, Journal of Market-Focused Management, 5 (1), pp. 5-23.

BALKIN, D.B.; MARKMAN, G.D.; GÓMEZ-MEJÍA, L.R. (2000): “Is CEO Pay in High-Technology Firms Related to Innovation?”, Academy of Management Journal, 43 (5), pp. 1118-1129.

BANSAL, P.; HUNTER, T. (2003): “Strategic Explanations for the Early Adoption of ISO 14001”, Journal of Business Ethics, 46 (3), pp. 289-299.

BARNEY, J. (1991): “Firm Resources and Sustained Competitive Advantage”, Journal of Management, 17 (1), pp. 99-120.

BARNEY, J.; WRIGHT, M.; KETCHEN, D.J. (2001): “The Resource Based View of Firm: Ten Years after 1991”, Journal of Management, 27 (6), pp. 625-641.

BISBE, J.; BATISTA FOGUET, J.; CHENHALL, R. (2007): “Defining Management Accounting Constructs: A Methodological Note on the Risks of Conceptual Misspecification”, Accounting, Organizations and Society, 32 (7-8), pp. 789-820.

BISBE, J.; MALAGUEÑO, R. (2009): “The Choice of Interactive Control Systems under Different Innovation Management Modes”, European Accounting Review, 18 (2), pp. 371-405.

BISBE, J.; OTLEY, D. (2004): “The Effects of the Interactive Use of Management Control Systems on Product Innovation”, Accounting, Organizations and Society, 29 (8), pp. 709-737.

BOUDOUROPOULOS, I.D.; ARVANITOYANNIS, I.S. (1998): “Current State and Advances in the Implementation of ISO 14000 by the Food Industry. Comparison of ISO 14000 to ISO 9000 to other Environmental Programs”, Trends in Food Science & Technology, 9 (11-12), pp. 395-408.

BRIGHT, J.; DAVIES, R.E.; DOWNES, C.A.; SWEETING, R.C. (1992): “The Deployment of Costing Techniques and Practices: A UK Study”, Management Accounting Research, 3 (3), pp. 201-211.

CHAPMAN, C.S. (1997): “Reflections on a Contingent View of Accounting”, Accounting, Organizations and Society, 22 (2), pp. 189-205.

CHENHALL, R.H.; 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 (3), pp. 243-264.

CHOE, J. (2004): “The Relationships among Management Accounting Information, Organizational Learning and Production Performance”, The Journal of Strategic Information Systems, 13 (1), pp. 61-85.

COMOGLIO, C.; BOTTA, S. (2012): “The Use of Indicators and the Role of Environmental Management Systems for Environmental Performances Improvement: A Survey on ISO 14001 Certified Companies in the Automotive Sector”, Journal of Cleaner Production, 20 (1), pp. 92-102.

CORTINA, J.M.; CHEN, G.; DUNLAP, W.P. (2001): “Testing Interaction Effects in LISREL: Examination and Illustration of Available Procedures”, Organizational Research Methods, 4 (4), pp. 324-360.

DAMANPOUR, F.; WALKER, R.M.; AVELLANEDA, C.N. (2009): “Combinative Effects of Innovation Types and Organizational Performance: A Longitudinal Study of Service Organizations”, Journal of Management Studies, 46 (4), pp. 650-675.

DANNEELS, E. (2002): “The Dynamics of Product Innovation and Firm Competences”, Strategic Management Journal, 23 (12), pp. pp. 1095-1121.

DAVILA, A.; FOSTER, G.; 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 (3-4), pp. 322-347.

DAVILA, T. (2000): “An Empirical Study on the Drivers of Management Control Systems' Design in New Product Development”, Accounting, Organizations and Society, 25 (4-5), pp. 383-409.

DILLMAN, D.A. (2000): Mail and Internet Surveys: The Tailored Design Method. New York, NY: Wiley.

DONOVAN, W.M. (1996): “Can Technology Really Hell Small Business?”, Small Business Forum, 14 (2), pp. 77-78.

DUHAN, S. (2007): “A Capabilities Based Toolkit for Strategic Information Systems Planning in SMEs”, International Journal of Information Management, 27 (5), pp. 352-367.

DUNK, A.S. (2011): “Product Innovation, Budgetary Control, and the Financial Performance of Firms”, The British Accounting Review, 43 (2), pp. 102-111.

DURÉNDEZ, A.; MADRID GUIJARRO, A.; GARCÍA PÉREZ DE LEMA, D. (2011): “Innovative Culture, Management Control Systems and Performance in Small and Medium-Sized Spanish Family Firms”, INNOVAR, 21 (40), pp. 137-153.

FENG, J.; PRAJOGO, D.I.; TAN, K.C.; SOHAL, A.S. (2006): “The Impact of TQM Practices on Performance: A Comparative Study between Australian and Singaporean Organizations”, European Journal of Innovation Management, 9 (3), pp. 269-278.

GAALOUL, I.; RIABI, S.; GHORBEL ,R.E. (2011): “Implementation of ISO 22000 in Cereal Food Industry «SMID» in Tunisia”, Food Control, 22 (1), pp. 59-66.

GALENDE, J.; SUÁREZ, I. (1999): “A Resource-Based Analysis of the Factors Determining a Firm’s R+D Activities”, Research Policy, 28 (8), pp. 891-905.

GARCÍA MARTÍNEZ, M.C.; BALASCH, S.; ALCÓN, F.; FERNÁNDEZ ZAMUDIO, M.A. (2010): “Characterization of Technological Levels in Mediterranean Horticultural Greenhouses”, Spanish Journal of Agricultural Research, 8 (3), pp. 509-525.

GERDIN, J.; GREVE, J. (2004): “Forms of Contingency Fit in Management Accounting Research –A Critical Review”, Accounting, Organizations and Society, 29 (3-4), pp. 303-326.

GERPOTT, T.J.; JAKOPIN, N.M. (2005): “The Degree of Internationalization and the Financial Performance of European Mobile Network Operators”, Telecommunications Policy, 29 (8), pp. 635-661.

GLYNN, M.A. (1996): “Innovative Genius: A Framework for Relating Individual and Organizational Intelligences to Innovation”, Academy of Management Review, 21 (4), pp. 1081-1111.

GÓMEZ CONDE, J.; LÓPEZ-VALEIRAS SAMPEDRO, E.; GONZÁLEZ SÁNCHEZ, B.; RODRÍGUEZ GONZÁLEZ, E. (2012a): “Sistemas contables de gestión, recursos comerciales y capital humano. Un análisis en el sector agroalimentario español”, Agrociencia, 47 (1), pp. 87-99.

GÓMEZ CONDE, J.; LÓPEZ-VALEIRAS, E.; RIPOLL FELIU, V.; GONZÁLEZ SÁNCHEZ, M.B. (2012b): Management Control Systems and ISO Certification as Resources to Enhance Internationalization and their Effect on Organizational Performance, Agribusiness, (In press. DOI: 10.1002/agr.21300).

HAIR, J.; ANDERSON, R.; TATHAM, R.; BLACK, W. (1999): Análisis multivariante. Madrid: Prentice Hall.

HARMAN, H.H. (1967): Modern Factor Analysis. Chicago, IL: University of Chicago Press.

HENRI, J. (2006): “Management Control Systems and Strategy: A Resource-Based Perspective”, Accounting, Organizations and Society, 31 (6), pp. 529-558.

HENRI, J.; JOURNEAULT, M. (2008): “Environmental Performance Indicators: An Empirical Study of Canadian Manufacturing Firms”, Journal of Environmental Management, 87 (1), pp. 165-176.

HENRI, J.; JOURNEAULT, M. (2010): “Eco-Control: The Influence of Management Control Systems on Environmental and Economic Performance”, Accounting, Organizations and Society, 35 (1), pp. 63-80.

HOANG, D.T.; IGEL, B.; LAOSIRIHONGTHONG, T. (2006): “The Impact of Total Quality Management on Innovation: Findings from a Developing Country”, International Journal of Quality and Reliability Management, 23 (8-9), pp. 1092-1117.

HOYLE, D. (1996): Manual de sistemas de calidad: ISO 9000. Madrid: Paraninfo.

HURLEY, R.F.; HULT, G.T.M. (1998): “Innovation, Market Orientation, and Organizational Learning: An Integration and Empirical Examination”, Journal of Marketing, 62 (July), pp. 42-54.

ITTNER, C.D.; LARCKER, D.F.; RANDALL, T. (2003): “Performance Implications of Strategic Performance Measurement in Financial Services Firms”, Accounting, Organizations and Society, 28 (7-8), pp. 715-741.

JIMÉNEZ JIMÉNEZ, D.; SANZ VALLE, R. (2011): “Innovation, Organizational Learning, and Performance”, Journal of Business Research, 64 (4), pp. 408-417.

KAFOUROS, M.I.; BUCKLEY, P.J.; SHARP, J.A.; WANG, C. (2008): “The Role of Internationalization in Explaining Innovation Performance”, Technovation, 28 (1-2), pp. 63-74. KANTHI, S. (2007): “A Framework for Management Control Research”, Journal of Management Development, 26 (9), pp. 895-915.

KENNEDY, T.; AFFLECK-GRAVES, J. (2001): “The Impact of Activity-Based Costing Techniques on Firm Performance”, Journal of Management Accounting Research, 13 (1), pp. 19-45.

KIM, D.Y.; KUMAR, V.; KUMAR, U. (2012): “Relationship between Quality Management Practices and Innovation”, Journal of Operations Management, 30 (4), pp. 295-315

LEE, C.L.; YANG, H.J. (2011): “Organization Structure, Competition and Performance Measurement Systems and their Joint Effects on Performance”, Management Accounting Research, 22 (2), pp. 84-104.

LEE, T.Y. (1998): “The Development of ISO 9000 Certification and the Future of Quality Management”, International Journal of Quality and Reliability Management, 15 (2), 162-177.

LIAO, T.; RICE, J. (2010): “Innovation Investments, Market Engagement and Financial Performance: A Study among Australian Manufacturing SMEs”, Research Policy, 39 (1), pp. 117-125.

LIPOVATZ, D.; STENOS, F.; VAKA, A. (1999): “Implementation of ISO 9000 Quality Systems in Greek Enterprises”, International Journal of Quality & Reliability Management, 16 (6), pp. 534-551.

LÓPEZ, J.; GARCÍA, A. (2010): “Innovación aberta: desafíos organizacionais deste modelo de xestión da innovación para as empresas”, Revista Galega de Economía, 19 (núm. extraord.), pp. 131-144.

LU, J.W.; BEAMISH, P.W. (2001): “The Internationalization and Performance of SMEs”, Strategic Management Journal, 22 (6-7), pp. 565-586.

MAHAMA, H. (2006): “Management Control Systems, Cooperation and Performance in Strategic Supply Relationships: A Survey in the Mines”, Management Accounting Research, 17 (3), pp. 315-339.

MALINA, M.A.; SELTO, F.H. (2004): “Choice and Change of Measures in Performance Measurement Models”, Management Accounting Research, 15 (4), pp. 441-469.

MALLAK, L.A.; BRINGELSON, L.S.; LYTH, D.M. (1997): “A Cultural Study of ISO Certification”, International Journal Od Quality & Reliability Management, 14 (4), pp. 328-348.

MANSURY, M.A.; LOVE, J.H. (2008): “Innovation, Productivity and growth in US Business Services: A Firm-Level Analysis”, Technovation, 28 (1-2), pp. 52-62.

MANTURA, W. (2008): “Human Factors in Quality Management”, Human Factors and Ergonomics in Manufacturing & Service Industries, 18 (5), pp. 565-579.

MARTÍNEZ COSTA, M.; MARTÍNEZ LORENTE, A.R. (2008): “Does Quality Management Foster or Hinder Innovation? An Empirical Study of Spanish Companies”, Total Quality Management & Business Excellence, 19 (3), pp. 209-221.

MUELLER, R.O. (1996): Basic Principles of Structural Equation Modeling. New York, NY: Springer.

NARANJO GIL, D. (2005): “Un estudio exploratorio del uso estratégico del sistema de información y control de gestión en los hospitales”, Revista Iberoamericana de Contabilidad de Gestión, 3 (5), pp. 169-192.

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 (129), pp. 361-385.

NARANJO GIL, D.; HARTMANN, F. (2007): “Management Accounting Systems, Top Management Team Heterogeneity and Strategic Change”, Accounting, Organizations and Society, 32 (7-8), pp. 735-756.

NUNNALLY, J.C. (1978): Psychometric Theory. New York, NY: Mc Graw Hill.

ORDANINI, A.; RUBERA, G. (2010): “How Does the Application of an IT Service Innovation Affect Firm Performance? A Theoretical Framework and Empirical Analysis on e-Commerce”, Information & Management, 47 (1), pp. 60-67.

PEKOVIC, S.; GALIA, F. (2009): “From Quality to Innovation: Evidence from Two French Employer Surveys”, Technovation, 29 (12), pp. 829-842.

PERDOMO ORTIZ, J.; GONZÁLEZ BENITO, J.; GALENDE, J. (2006): “Total Quality Management as a Forerunner of Business Innovation Capability”, Technovation, 26 (10), pp. 1170-1185.

PEROTTO, E.; CANZIANI, R.; MARCHESI, R.; BUTELLI, P. (2008): “Environmental Performance, Indicators and Measurement Uncertainty in EMS Context: A Case Study”, Journal of Cleaner Production, 16 (4), pp. 517-530.

PODSAKOFF, P.M.; MACKENZIE, S.B.; LEE, J.Y.; PODSAKOFF, N.P. (2003): “Common Method Biases in Behavioral Research: A Critical Review of the Literature and Recommended Remedies”, Journal of Applied Psychology, 88 (5), pp. 879-903.

PRAJOGO, D.I.; HONG, S.W. (2008): “The Effect of TQM on Performance in R&D Environments: A Perspective from South Korean Firms”, Technovation, 28 (12), pp. 855-863.

PRAJOGO, D.I.; SOHAL, A.S. (2001): “TQM and Innovation: A Literature Review and Research Framework”, Technovation, 21 (9), pp. 539-558.

PRAJOGO, D.I.; SOHAL, A.S. (2004): “The Multidimensionality of TQM Practices in Determining Quality and Innovation Performance – An Empirical Examination”, Technovation, 24 (6), pp. 443-453.

RAVICHANDRAN, T. (2007): “Swiftness and Intensity of Administrative Innovation Adoption: An Empirical Study of TQM in Information Systems”, Decision Sciences, 31 (3), pp. 691-724.

ROFFE, I. (1999): “Innovation and Creativity in Organisations: A Review of the Implications for Training and Development”, Journal of European Industrial Training, 23 (4-5), pp. 224-237.

SEDDON, J. (1997): “Ten Arguments Against ISO 9000”, Managing Service Quality, 7 (4), pp. 162-168.

SIMONS, R. (1990): “The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives”, Accounting, Organizations and Society, 15 (1-2), pp. 127-143.

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

SIMPSON, P.M.; SIGUAW, J.A.; ENZ, C.A. (2006): “Innovation Orientation Outcomes: The Good and the Bad”, Journal of Business Research, 59 (10-11), pp. 1133-1141.

TEECE, D.J. (2007): “Explicating Dynamic Capabilities: The Nature and Microfoundations of (Sustainable) Enterprise Performance”, Strategic Management Journal, 28 (13), pp. 1319-1350.

TERZIOVSKI, M. (2010): “Innovation Practice and its Performance Implications in Small and Medium Enterprises (SMEs) in the Manufacturing Sector: A Resource-Based View”, Strategic Management Journal, 31 (8), pp. 892-902.

UC HEREDIA, L.J.; GARCÍA PÉREZ, D.; BASTIDA, F.J. (2008): “Los sistemas de control de gestión y la innovación: su efecto sobre el rendimiento de las PYMES”, Actualidad Contable FACES, 11 (17), pp. 135-152.

VERONA, G. (1999): “A Resource-Based View of Product Development”, Academy of Management Review, 24 (1), pp. 132-142.

WAGNER, E.L.; MOLL, J.; NEWELL, S. (2011): “Accounting Logics, Reconfiguration of ERP Systems and the Emergence of New Accounting Practices: A Sociomaterial Perspective”, Management Accounting Research, 22 (3), pp. 181-197.

WALKER, R.M. (2004): Innovation and Organizational Performance: Evidence and A Research Agenda. (AIM Working Paper, 2). London: Advanced Institute for Management Research (AIM).

WEERAWARDENA, J.; O'CASS, A.; JULIAN, C. (2006): “Does Industry Matter? Examining the Role of Industry Structure and Organizational Learning in Innovation and Brand Performance”, Journal of Business Research, 59 (1), pp. 37-45.

WEIRAUCH, W. (2006): “Can Process Management Programs Actually Discourage Innovation?”, Hydrocarbon Processing, 85 (1), pp. 22-24.

WIER, B.; HUNTON, J.; HASSABELNABY, H.R. (2007): “Enterprise Resource Planning Systems and Non-Financial Performance Incentives: The Joint Impact on Corporate Performance”, International Journal of Accounting Information Systems, 8 (3), pp. 165-190.

WILLIAMS, J.J.; SEAMAN, A.E. (2002): “Management Accounting Systems Change and Departmental Performance: The Influence of Managerial Information and Task Uncertainty”, Management Accounting Research, 13 (4), pp. 419-445.

WRIGHT, R.E.; PALMER, J.C.; PERKINGS, D. (2005): “Types of Product Innovations an Small Business Performance in Hostile and Benign Environments”, Journal of Small Business Strategy, 15 (2), pp. 33-44.

YANG, C.; MARLOW, P.B.; LU, C. (2009): “Assessing Resources, Logistics Service Capabilities, Innovation Capabilities and the Performance of Container Shipping Services in Taiwan”, International Journal of Production Economics, 122 (1), pp. 4-20.

ZAHRA, S.A.; NEUBAUM, D.O.; HUSE, M. (2000): “Entrepreneurship in Medium-Size Companies: Exploring the Effects of Ownership and Governance Systems”, Journal of Management, 26 (5), pp. 947-976.