Sistemas contables de gestión, recursos comerciales y capital humano. Un análisis en el sector agroalimentario español

  1. Jacobo Gómez-Conde
  2. Ernesto López-Valeiras
  3. M. Beatriz González-Sánchez
  4. Estefanía Rodríguez-González
Revista:
Agrociencia

ISSN: 1405-3195,  2521-9766

Ano de publicación: 2012

Volume: 46

Número: 1

Páxinas: 87-99

Tipo: Artigo

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Outras publicacións en: Agrociencia

Resumo

The identification of organizational resources that enable to obtain sustainable competitive advantages in agro-food business is a topic of interest among researchers and professionals. However, there are few studies analyzing the role of management accounting systems as a key factor in business performance. The aim of this study was to evaluate, under a double aspect, the effect of the use of accounting systems in achieving financial performance goals: 1) through a direct relationship and 2) by the lever effect that produces on business resources and human capital available in the company. The sample included 231 companies of the Spanish agro-food sector. The results of applying a factorial analysis and the clustering of the sample, confirm that the combined use of these tools with business resources and human capital leads to the achievement of higher performance.

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