Sistemas de control de xestión, capacidade innovadora e certificacións ISOModelando os seus efectos sobre o rendemeto organizacional

  1. Jacobo Gómez Conde 1
  2. Ernesto López-Valeiras Sampedro 2
  3. María Beatriz González Sánchez 2
  1. 1 Universidad Autónoma de Madrid
    info

    Universidad Autónoma de Madrid

    Madrid, España

    ROR https://ror.org/01cby8j38

  2. 2 Universidade de Vigo
    info

    Universidade de Vigo

    Vigo, España

    ROR https://ror.org/05rdf8595

Journal:
Revista galega de economía: Publicación Interdisciplinar da Facultade de Ciencias Económicas e Empresariais

ISSN: 1132-2799

Year of publication: 2014

Volume: 23

Issue: 1

Pages: 245-270

Type: Article

More publications in: Revista galega de economía: Publicación Interdisciplinar da Facultade de Ciencias Económicas e Empresariais

Abstract

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.

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