El efecto moderador de los sistemas contables de gestión sobre la relación entre el capital humano y la internacionalización

  1. Ernesto López-Valeiras Sampedro
  2. Jacobo Gómez-Conde
  3. María Beatriz González-Sánchez
  4. Estefanía Rodríguez-González
Revista:
Cuadernos de Contabilidad

ISSN: 0123-1472

Año de publicación: 2012

Volumen: 13

Número: 32

Tipo: Artículo

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Otras publicaciones en: Cuadernos de Contabilidad

Resumen

En el actual entorno competitivo, acceder con garantías a los mercados requiere el despliegue de diferentes recursos organizativos. Uno de ellos puede ser la presencia de un capital humano formado, dado que tiene la capacidad para incrementar la productividad, establecer lazos firmes con los clientes, buscar nuevos mercados o interpretar correctamente los cambios que suceden en el entorno. Ante esta perspectiva, la utilización de los sistemas contables de gestión (SCG) se define en la literatura como un recurso que puede potenciar la relación entre estos factores; sin embargo, escasos estudios tratan de evidenciarlo empíricamente. En una muestra de 123 organizaciones del sector agroalimentario de Galicia (España) y el norte de Portugal y mediante un análisis de regresión lineal múltiple, los resultados revelan una influencia moderadora de los SCG sobre la relación entre el capital humano y la internacionalización. Además, corroboran la existencia de un efecto directo y positivo del capital humano sobre el grado de internacionalización de la empresa.

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