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

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Publicado: 18-03-2015

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Jacobo Gómez Conde
Universidade Autónoma de Madrid
Espanha
Biografía
Ernesto López-Valeiras Sampedro
Universidade de Vigo
Espanha
Biografía
María Beatriz González Sánchez
Universidade de Vigo
Espanha
Biografía
v. 23 n. 1 (2014), Articles
DOI: https://doi.org/10.15304/rge.23.1.2466
Recibido: 18-03-2015 Aceito: 18-03-2015 Publicado: 18-03-2015
Direitos de Autor Como Citar

Resumo

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.

 

Palavras-chave:

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