Ir al menú de navegación principal Ir al contenido principal Ir al pie de página del sitio
Repositorio de la Red Internacional de Investigadores en Competitividad

VENTAJA COMPETITIVA Y DESARROLLO ECONÓMICO

Vol. 4 Núm. 1 (2010): La competitividad como factor de éxito ISBN 978-970-27-2032-4,

Sistemas de control de gestión en Pymes Industriales: relación con la incertidumbre ambiental, la estrategia y el desempeño

Enviado
julio 7, 2016
Publicado
2017-03-22

Resumen

Este estudio analiza los sistemas de control de gestión (SCG), respecto de su uso y alcance, en 130 Pymes manufactureras del sureste de México. Se establecen relaciones entre los SCG, la percepción de incertidumbre del ambiente (PIA), la estrategia y el desempeño. Con los resultados obtenidos no se pudo confirmar la relación de los SGC con la PIA; respecto a la estrategia y el desempeño, se confirmó que las Pymes que siguen una estrategia prospectiva demuestran un mejor desempeño respecto de las que adoptan  una estrategia reactiva. Los resultados también muestran que en las Pymes que siguen una estrategia reactiva y que cuentan con SCG también existe la misma relación e incluso es mayor.

Citas

  1. Ahumada, L. (2005). Equipos de Trabajo y Trabajo en Equipo: La Organización como una Red de Relaciones y Conversaciones. Ediciones Universitarias de Valparaíso, Chile.
  2. Babakus, E.; Yavas, U. y Haahti, A. (2006). Perceived uncertainty, networking and export performance. A study of Nordic SMEs. European Business Review, 18(1), 4-13.
  3. Bisbe, J. y Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29, 709–737.
  4. Burke, G. y Jarrat, Denise (2004). The influence of information and advice on competitive strategy definition in small- and medium-sized enterprises. Qualitative Market Research: An International Journal, 7(2), 126-138.
  5. Chenhall, R. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28, 127-168.
  6. Choe, J. (1998). The effects of user participation on the design of accounting information systems. Information y Management, 34, 185-198.
  7. Creswell, J. (2005). Educational research: planning, conducting, and evaluating quantitative and qualitative research (Segunda Ed.). Person Education Inc.
  8. Cunningham, G. (1992). Management Control and Accounting Systems under a Competitive Strategy. Accounting, Auditing and Accountability Journal, 5(2), 85-102.
  9. Davila, A. y Foster, G. (2005). Management Accounting Systems Adoptions Decisions: Evidence and Performance Implications from Early-Stage/Startup Companies. The Accounting Review, Vol. 80(4), 1039-1068.
  10. Díaz de Rada, V. (2002). Tipos de encuestas y diseños de investigación. Navarra: Universidad Pública de Navarra.
  11. Freel, M. (2005). Perceived Environmental Uncertainty and Innovation in Small Firms. Small Business Economics, 25, 49–64.
  12. Gerdin, J. (2005). Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach. Accounting, Organizations and Society, 30, 99–126.
  13. González, J. y Kato, L. (2003). México: por una política económica de desarrollo para la micro y pequeña empresa (MyPE) en el marco de APEC. Aportes, 3(5), 43-59.
  14. Hernández, R., Fernández C. y Baptista P. (2006). Metodología de la investigación (Cuarta Edición). México: Mc Graw Hill.
  15. Henri, J. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31, 529-558.
  16. Hudson, M.; Smart, A.; Bourne, M. (2001).Theory and practice in SME performance measurement system. International Journal of Operations & Production Management, 21(8), 1096-115.
  17. Hvolby, H. y Thorstenson, A. (2000). Performance Measurement in Small and Medium-sized Enterprises, en: Proceedings of the Third Conference on "Stimulating Manufacturing Excellence in Small and Medium Enterprises. UK: Coventry.
  18. INEGI. (2004). Censos Económicos 2004. México, DF: Instituto Nacional de Estadística, Geografía e Informática.
  19. Kanthi, S. (2007). A framework for management control research. Journal of Management.
  20. Kennedy, T. y Affleck-Graves, J. (2001). The impact of Activity-Based Costing Techniques on Firm Performance. Journal of Management Accounting Research, 13, 19-45.
  21. Khandwalla, PN. (1977). The design of organizations. New York: Harcourt Brace Jovanovich Inc.
  22. Kimura, S. y Mourdoukoutas, P. (2000). Effective integration of management control systems for competing in global industries. European Business Review, 12(1), 41-45.
  23. Mathers, N., Fox, N. y Hunn, A. (1998). Surveys and Questionnaires. Nottingham Trent Focus Group.
  24. Miles, R. y Snow, C. (1978). Organizational Strategy, Structure and Processes. New York: McGraw Hill.
  25. Moulang, C. (2007). Does “style of use” of performance measurement systems impact on individual creativity? An empirical analysis. En 30th Annual Congress European Accounting Association Lisbon 2007.
  26. Naranjo-Gil, D. (2004). The Role of Sophisticated Accounting System in Strategy Management. International Journal of Digital Accounting Research, 4(8), 27-47.
  27. Oreja-Rodríguez, J. y Yanez-Estévez, V. (2006). Environmental perceptions and risk: the importance of the outer environment. International Journal Business Environment, 1(1), 89111.
  28. Pizzini, M. (2006). The relation between cost-system design, managers´ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals. Accounting, Organizations and Society, Vol. 31, 179–210.
  29. Quinn, R.E. y Rohrbaugh, J. (1983). A spatial model of effectiveness criteria: towards a competing values approach to organizational analysis. Management Science, 29(3), 363-377.
  30. Sharma, M. y Bhagwat, R. (2006). Practice of information systems Evidence from select Indian SMEs. Journal of Manufacturing Technology Management, 17(2), 199-223.
  31. Simons, R. (1990). The role of management control systems in creating competitive advantage: new perspectives. Accounting, Organizations and Society, 15(1/2), 127-143.
  32. Thoumrungroje, A. y Tansuhaj, P. (2005). Entrepreneurial Strategic Posture, International Diversifi cation, and Firm Performance. The Multinational Business Review, 13(1), 55-73.
  33. Verdú, A. y Volberda, H. (2006). Managers’ environmental perceptions: an institutional perspective. International Journal Business Environment, 1(1), 5-21.
  34. Williams, J. y Seaman, A. (2001). Predicting Change in Management Accounting Systems: National Culture and Industry Effects. Accounting, Organizations and Society, 26, 443-460.
  35. Williams, J. y Seaman, A. (2006). Management Accounting Systems Change and Sub-unit Performance: The Moderating Effects of Perceived Environmental Uncertainty. Journal of Applied Business Research, 22(1), 103-20.
  36. Yanes, V. (2003). Percepciones del entorno y riesgo estratégico asumido: la influencia de “lo exterior” en el proceso estratégico. M@n@gement, 6(2), 49-71.