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¿Cómo controlan los franquiciadores españoles a sus franquiciados?

Author

Listed:
  • Ramírez-García, Carolina
  • Vélez-Elorza, María L.
  • Alvarez-ardet-Espejo, María Concepción

Abstract

En franquicia, la mala actuación de un franquiciado tiene un fuerte impacto negativo sobre toda la cadena, por lo que el sistema de control de gestión (SCG) supone un aspecto vital para la gestión y el éxito de la franquicia. Distinguiendo controles de resultados, comportamientos y sociales (Ouchi, 1979) y los estilos de uso diagnóstico e interactivo de control (Simons, 1995), este trabajo analiza el patrón imperante en el diseño y el uso de los SCG en la franquicia desde un enfoque de costes de transacción.

Suggested Citation

  • Ramírez-García, Carolina & Vélez-Elorza, María L. & Alvarez-ardet-Espejo, María Concepción, 2013. "¿Cómo controlan los franquiciadores españoles a sus franquiciados?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(1), pages 1-10.
    • Handle: RePEc:eee:spacre:v:16:y:2013:i:1:p:1-10
    DOI: 10.1016/S1138-4891(13)70001-3
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