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Control interno y competitividad organizacional Patterns in Neighboring Areas: Colombia

Author

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  • Esteban Segundo Martínez Salinas

    (Universidad Autónoma de Colombia)

Abstract

Mediante revisión y análisis bibliográfico se efectuaron algunas relaciones de control organizacional y competitividad desde el contenido de algunos modelos de dicho control. El problema identifica que la competiti-vidad organizacional ha hecho énfasis en los factores externos de las orga-nizaciones olvidando que existe una disposición organizacional que puede contribuir a mejorar la competitividad de una empresa (factores internos). El objetivo principal, es identificar la contribución del sistema de control interno para mejorar la competitividad en las organizaciones. Los resultados reconocen que el control organizacional incluye en su ámbito unas respuestas a requerimientos externos, entre ellos, los mercados y la competencia.

Suggested Citation

  • Esteban Segundo Martínez Salinas, 2015. "Control interno y competitividad organizacional Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(16), pages 194-213, Septiembr.
    • Handle: RePEc:mnz:lumina:v:0:y:2015:i:16:p:194-213
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    Keywords

    Control; competitividad; COSO;
    All these keywords.

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