IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Sistemas De Control De Gestion, Rendimiento De La Capacidad Innovadora Y Certificaciones Iso: Modelando Sus Efectos Sobre El Rendimiento Organizacional

Listed author(s):
Registered author(s):

    Siguiendo el marco conceptual presentado por Simons (1995), el objetivo principal de este trabajo es proporcionar una nueva contribución a la literatura de contabilidad de gestión examinando la relación entre los sistemas de control de gestión (SCG), la certificación en ISO y el rendimiento de la capacidad innovadora (RCI), así como su impacto en el rendimiento organizacional. La muestra se compone de 231 empresas españolas pertenecientes al sector agroalimentario. La información se obtiene a través de encuestas a los gerentes de estas organizaciones. En el estudio se incluyeron cuatro herramientas pertenecientes a los SCG: contabilidad de costes, balanced scorecard, plan de negocios y presupuestos. Los resultados obtenidos por la aplicación de un modelo de ecuaciones estructurales indican que el uso interactivo de los SCG influye positivamente en el RCI de la empresa. Además, el RCI está positiva y significativamente relacionado con el rendimiento organizacional. Por último, la certificación en ISO se establece como un potenciador de RCI a través del uso interactivo de los SCG. This study aims to provide a new contribution to the management accounting literature, following the conceptual framework laid out by Simons (1995). The main objective of the present paper is to examine the relationship between Management Control Systems (MCS) and both ISO accreditation and innovative capability performance (ICP), and their impact on organizational performance. The sample is comprised of 231 Spanish companies pertaining to the agro industrial sector. Information is obtained via surveys administered to the business managers of these organizations. Four MCS tools are included in the study: cost accounting; balanced scorecard; business plan; and budgets. The results obtained by applying a structural equation model indicate that the interactive use of MCS positively influences ICP. In addition, ICP is found to be positively and significantly related to organizational performance. Finally, the ISO certification is established as a generator of ICP through the interactive use of MCS.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by University of Santiago de Compostela. Faculty of Economics and Business. in its journal Revista Galega de Economía.

    Volume (Year): 23 (2014)
    Issue (Month): 1 ()
    Pages: 245-270

    in new window

    Handle: RePEc:sdo:regaec:v:23:y:2014:i:1_12
    Contact details of provider: Postal:
    Avda Xoan XXIII S/N, 15704 Santiago de Compostela

    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:sdo:regaec:v:23:y:2014:i:1_12. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Iglesias Casal)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.