¿Cómo controlan los franquiciadores españoles a sus franquiciados? | Revista de Contabilidad-Spanish Accounting Review

Article information

Resumen

En franquicia, la mala actuación de un franquiciado tiene un fuerte impacto negativo sobre toda la cadena, por lo que el sistema de control de gestión (SCG) supone un aspecto vital para la gestión y el éxito de la franquicia. Distinguiendo controles de resultados, comportamientos y sociales (Ouchi, 1979) y los estilos de uso diagnóstico e interactivo de control (Simons, 1995), este trabajo analiza el patrón imperante en el diseño y el uso de los SCG en la franquicia desde un enfoque de costes de transacción.

Mediante una encuesta de ámbito nacional se obtuvieron datos de 240 empresas franquiciadoras con sede en España, analizados posteriormente mediante ecuaciones estructurales. Los resultados mostraron que los controles sociales y el estilo interactivo suponen la nota predominante del control en la franquicia en España, indicando una tendencia relacional en la franquicia, orientada a la creación de valores y al diálogo mutuo. La inclusión de las variables de la teoría de costes de transacción revela una alta influencia de la incertidumbre en el control del franquiciador. En cambio, variables propias de esta teoría como la inversión en activos específicos y la frecuencia de la relación pasan a tener un papel secundario respecto al diseño y uso de los sistemas de control de gestión.

Palabras clave:

Sistemas de control de gestión

Tipos de control

Estilos de uso

Franquicia

Abstract

In franchises, a bad performance by a franchisee has a strong negative impact over the whole chain, explaining why the management control systems (MCS) are key for the running and success of the franchise. Based on the distinction among outcome, behaviour and social controls (Ouchi, 1979) and the diagnostic and interactive styles of control use (Simons, 1995), this paper analyzes the prevailing pattern in the design and use of MCSs in franchises from a Transaction Cost Economics perspective.

Through a domestic survey, data from 240 franchisors located in Spain were obtained, which was subsequently analysed using structural equations. Results show that social controls and interactive use are the trending pattern in management control in Spanish franchisors, pointing out a relational tendency in the franchise, oriented to value creation and mutual dialogue. The inclusion of transaction cost variables reveals a high influence of uncertainty in the franchisor's control. However, variables of this theory, such as specific assets investment and frequency of the relationship, have a secondary role in MCS design and use.

Keywords:

Management Control Systems

Franchising

Types of Control

Style of use

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