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Jacobo Gómez Conde
Universidade Autónoma de Madrid
Ernesto López-Valeiras Sampedro
Universidade de Vigo
María Beatriz González Sánchez
Universidade de Vigo
Vol 23 No 1 (2014), Articles
Submitted: 18-03-2015 Accepted: 18-03-2015 Published: 18-03-2015
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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.


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