Los sistemas de control de gestión en el éxito competitivo y rendimiento de las PYMEs

  1. Carla Antonini Morales 1
  2. Nicolás García Torea 2
  3. Jacobo Gómez Conde 1
  1. 1 Universidad Autónoma de Madrid
    info

    Universidad Autónoma de Madrid

    Madrid, España

    ROR https://ror.org/01cby8j38

  2. 2 Universidad de Burgos
    info

    Universidad de Burgos

    Burgos, España

    ROR https://ror.org/049da5t36

Revista:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Ano de publicación: 2022

Número: 467

Páxinas: 159-184

Tipo: Artigo

DIALNET GOOGLE SCHOLAR lock_openAcceso aberto editor

Outras publicacións en: Revista de Contabilidad y Tributación. CEF

Resumo

Los factores clave de éxito, como la internacionalización y la formación del capital humano, permiten obtener ventajas competitivas que redundan en aumentos del rendimiento. La adopción de diversas herramientas de control de gestión permite la correcta gestión de estos factores, sin embargo, qué efectos producen no ha sido suficientemente analizado. El objetivo principal de este trabajo es determinar el efecto mediador del uso de una diversidad de sistemas de control de gestión (SCG) en la relación entre los factores de éxito –capital humano formado y capacidad de internacionalización– y el rendimiento. Tomando como muestra el sector agroalimentario español, los resultados evidencian que, la internacionalización tiene una relación directa y positiva con el rendimiento, mientras que la formación del capital humano se relaciona indirecta y positivamente con el rendimiento a través de un alto uso de diversos SCG.

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