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COVID-19, an Accelerator of Management Control Trends in Spanish Companies

Author

Listed:
  • Caviedes Conde, Angela Andrea

    (Rey Juan Carlos University)

  • Yanguas Morte, Luis Ramon

    (Economics Financial Director in BCD TRAVEL)

Abstract

Management control evolves over time in Spanish companies due to changes in the environment in which they interact. For this reason, digital tools are incorporated with the aim of improving their efficiency. The objective of this article is to analyze the evolution and current trends of management control in the transformation of Spanish enterprises. This research uses a qualitative method through the Technique of Content Analysis. In order to do this, the results of the Management Control & Financial Strategy Survey are used, as well as reports published by KPMG organization on management control. The study reveals the transformation of management control in Spanish enterprises, which faces the need for greater speed in the information gathering process and the interpretation of data to identify changes in a shorter period of time in order to adapt to them in less time.

Suggested Citation

  • Caviedes Conde, Angela Andrea & Yanguas Morte, Luis Ramon, 2023. "COVID-19, an Accelerator of Management Control Trends in Spanish Companies," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 15(2), pages 539-551, July.
    • Handle: RePEc:col:000443:020975
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    References listed on IDEAS

    as
    1. Demartini, Maria Chiara & Otley, David, 2020. "Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach," Accounting, Organizations and Society, Elsevier, vol. 86(C).
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    More about this item

    Keywords

    patrimonio cultural inmaterial; ecosistemas creativos; industrias creativas; gestion estratégica; teoría de la organización y la gestión; revisión de la literatura;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • Z10 - Other Special Topics - - Cultural Economics - - - General
    • Z11 - Other Special Topics - - Cultural Economics - - - Economics of the Arts and Literature

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