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

Año de publicación: 2012

Volumen: 46

Número: 1

Páginas: 87-99

Tipo: Artículo

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Otras publicaciones en: Agrociencia

Resumen

La identificación de los recursos organizacionales que permiten obtener ventajas competitivas sostenibles en empresas agroalimentarias es un tema de interés entre investigadores y profesionales. A pesar de ello, hay escasos estudios que analicen la función de los sistemas contables de gestión como factor clave en el rendimiento empresarial. El objetivo del presente estudio fue evaluar, bajo una doble vertiente, el efecto de la utilización de los sistemas contables en la consecución de los objetivos de rendimiento financiero: 1) a través de una relación directa, y 2) mediante el efecto palanca que produce sobre los recursos comerciales y el capital humano disponible en la empresa. La muestra incluyó 231 empresas del sector agroalimentario español. Los resultados obtenidos de la aplicación de un análisis factorial y la clusterización de la muestra, confirman que la utilización conjunta de estas herramientas con los recursos comerciales y el capital humano conduce a la consecución de rendimientos superiores.

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