Article information
Resumen
La literatura contable revela resultados contradictorios al evaluar el efecto que los diferentes usos de los sistemas de control de gestión (SCG) tienen en la innovación. Siguiendo el marco teórico establecido por Simons (1995), este trabajo prueba el efecto que la internacionalización, bien sea directo, mediador o moderador, tiene en la relación entre el uso interactivo de los SCG y el compromiso de las empresas con la innovación. Tomando una muestra de 231 organizaciones del sector agroalimentario español, los resultados obtenidos ponen de manifiesto la ausencia de una relación directa entre el uso interactivo del conjunto de herramientas de SCG y el compromiso con la innovación. Del mismo modo, tampoco hay relación mediadora de la internacionalización entre el uso interactivo de los SCG y el compromiso con la innovación. Además, los resultados indican la ausencia de efectos moderadores del uso interactivo de los SCG y la internacionalización sobre el compromiso con la innovación.
Palabras clave:
Sistemas de control de gestión
Compromiso con la innovación
Internacionalización
Abstract
The accounting literature reveals contradictory results when the effect that the different uses of management control systems (MCS) have on innovation has been evaluated. Following the theoretical framework established by Simons (1995), this paper test the direct, mediating, and moderating influences that internationalization has on the relationship between an interactive use of MCS and businesses’ commitment to innovation. Taking a sample of 231 organizations in the Spanish food sector, the results obtained reveal no direct relationship between using the set of MCS tools interactively and commitment to innovation. Similarly, no mediating relationship between MCS use and internationalization is found. In addition, results indicate an absence of moderating effects when the MCS are used interactively between internationalization and commitment to innovation.
Keywords:
Management control systems
Businesses’ commitment to innovation
Internationalization
Full text is only aviable in PDF
Bibliografía
[Abernethy et al., 2010]
M.A. Abernethy, J. Bouwens, L. van Lent.
Leadership and control system design.
Management Accounting Research, 21 (2010), pp. 2-16
[Abernethy and Brownell, 1999]
M.A. Abernethy, P. Brownell.
The role of budgets in organizations facing strategic change: An exploratory study.
Accounting, Organizations and Society, 24 (1999), pp. 189-204
[Abernethy and Lillis, 1995]
M.A. Abernethy, A.M. Lillis.
The impact of manufacturing flexibility on management control system design.
Accounting, Organizations and Society, 20 (1995), pp. 241-258
[AECA, 2004]
AECA.
En Asociación Española de Contabilidad y Administración de Empresas.
La Gestión de Proyectos: Un Modelo de Contabilidad de Gestión. Documento 29 de Principios de Contabilidad de Gestión. Ponente: Iglesias Sánchez, J.L., 2. ª, AECA, (2004),
[Amat Salas et al., 2010]
O. Amat Salas, J. Fontrodona Francolí, J.M. Hernández Gascón, A. Stoyanova.
Les empreses d‘alt creixement i les gaseles a Catalunya.
Generalitat de Catalunya, (2010),
[Anderson and Lanen, 1999]
S.W. Anderson, W.N. Lanen.
Economic transition, strategy and the evolution of management accounting practices: The case of India.
Accounting, Organizations and Society, 24 (1999), pp. 379-412
[Araujo Pinzón et al., 2011]
P. Araujo Pinzón, J.M. Sánchez Vázquez, M. Vélez Elorza, M.C. Alvarez-Dardet Espejo.
Sistemas de control para la gestión de los canales de exportación independientes: un análisis exploratorio sobre su diseño y uso.
Revista de Contabilidad – Spanish Accounting Review, 14 (2011), pp. 115-146
[Aulakh et al., 1996]
P.S. Aulakh, M. Kotabe, A. Sahay.
Trust and performance in cross-border marketing partnerships: a behavioral approach.
Journal of International Business Studies, 27 (1996), pp. 1005-1032
[Banalieva and Sarathy, 2011]
E.R. Banalieva, R. Sarathy.
A Contingency Theory of Internationalization.
Management International Review, 51 (2011), pp. 593-634
[Bello and Gilliland, 1997]
D.C. Bello, D.I. Gilliland.
The effect of output controls, process controls, and flexibility on export channel performance.
Journal of Marketing, 61 (1997), pp. 22-38
[Bisbe, 2006]
J. Bisbe.
El uso de los sistemas de control de gestión por parte de la alta dirección, ¿bloquea o estimula la innovación?.
Revista de Contabilidad y Dirección, 3 (2006), pp. 177-196
[Bisbe and Otley, 2004]
J. Bisbe, D. Otley.
The effects of the interactive use of management control systems on product innovation.
Accounting, Organizations and Society, 29 (2004), pp. 709-737
[Bouwens and Abernethy, 2000]
J. Bouwens, M.A. Abernethy.
The consequences of customization on management accounting systems design.
Accounting, Organizations and Society, 25 (2000), pp. 221-259
[Bright et al., 1992]
J. Bright, R.E. Davies, C.A. Downes, R.C. Sweeting.
The deployment of costing techniques and practices: A UK study.
Management Accounting Research, 3 (1992), pp. 201-211
[Capitanio et al., 2010]
F. Capitanio, A. Coppola, S. Pascucci.
Product and process innovation in the Italian food industry.
Agribusiness, 26 (2010), pp. 503-518
[Chapman, 1997]
C.S. Chapman.
Reflections on a contingent view of accounting.
Accounting, Organizations and Society, 22 (1997), pp. 189-205
[Chapman, 1998]
C.S. Chapman.
Accountants in organisational networks.
Accounting, Organizations and Society, 23 (1998), pp. 737-766
[Chapman and Kihn, 2009]
C.S. Chapman, L. Kihn.
Information system integration, enabling control and performance.
Accounting, Organizations and Society, 34 (2009), pp. 151-169
[Chenhall and Langfield-Smith, 1998]
R.H. Chenhall, K. Langfield-Smith.
The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach.
Accounting, Organizations and Society, 23 (1998), pp. 243-264
[Chenhall, 2003]
R.H. Chenhall.
Management control systems design within its organizational context: Findings from contingency-based research and directions for the future.
Accounting, Organizations and Society, 28 (2003), pp. 127-168
[Clark and Fujimoto, 1991]
K.B. Clark, T. Fujimoto.
Product development performance: Strategy, organization, and management in the world auto industry.
Harvard Business School Press, (1991),
[Cortina, 1993]
Cortina.
What is coefficient alpha? An examination of theory and applications.
Journal of Applied Psychology, 78 (1993), pp. 98-104
[Davila et al., 2009]
A. Davila, G. Foster, M. Li.
Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies.
Accounting, Organizations and Society, 34 (2009), pp. 322-347
[Davila, 2000]
T. Davila.
An empirical study on the drivers of management control systems’ design in new product development.
Accounting, Organizations and Society, 25 (2000), pp. 383-409
[De Brentani and Kleinschmidt, 2004]
U. De Brentani, E.J. Kleinschmidt.
Corporate Culture and Commitment: Impact on Performance of International New Product Development Programs.
Journal of Product Innovation Management, 21 (2004), pp. 309-333
[Dillman, 2000]
D.A. Dillman.
Mail and internet surveys: The tailored design method.
2.ª, Wiley, (2000),
[Dunk, 2011]
A.S. Dunk.
Product innovation, budgetary control, and the financial performance of firms.
The British Accounting Review, 43 (2011), pp. 102-111
[Duréndez et al., 2011]
A. Duréndez, A. Madrid-Guijarro, D. Garcia-Perez-de-Lema.
Innovative culture, management control systems and performance in small and medium-sized Spanish family firms.
Innovar, 21 (2011), pp. 137-153
[FIAB, 2011]
FIAB.
Informe Económico 2010.
Federación Española de Industrias de Alimentación y Bebidas (FIAB), (2011),
[Fink et al., 2008]
M. Fink, R. Harms, S. Kraus.
Cooperative internationalization of SMEs: Self-commitment as a success factor for international entrepreneurship.
European Management Journal, 26 (2008), pp. 429-440
[Flórez et al., 2012]
R. Flórez, J.M. Ramón, M. Vélez, M.C. Alvarez-Dardet, P. Araujo, J.M. Sánchez.
The role of management control systems on inter-organisational efficiency: an analysis of export performance.
Performance Measurement and Management Control,
[Frow et al., 2005]
N. Frow, D. Marginson, S. Ogden.
Encouraging strategic behaviour while maintaining management control: Multi-functional project teams, budgets, and the negotiation of shared accountabilities in contemporary enterprises.
Management Accounting Research, 16 (2005), pp. 269-292
[Galbraith, 1973]
J.R. Galbraith.
Designing complex organizations. Reading, Mass.
Addison-Wesley Pub, (1973),
[Galende del Canto, 2002]
J. Galende del Canto.
El análisis de la innovación tecnológica desde la economía y dirección de empresas.
Boletín Económico ICE, 2719 (2002), pp. 23-38
[Garcia-Martinez et al., 2010]
M.C. Garcia-Martinez, S. Balasch, F. Alcón, M.A. Fernandez-Zamudio.
Characterization of technological levels in Mediterranean horticultural greenhouses.
Spanish Journal of Agricultural Research, 8 (2010), pp. 509-525
[Gerpott and Jakopin, 2005]
T.J. Gerpott, N.M. Jakopin.
The degree of internationalization and the financial performance of European mobile network operators.
Telecommunications Policy, 29 (2005), pp. 635-661
[Gomez-Conde et al., 2013]
J. Gomez-Conde, E. Lopez-Valeiras, B. Gonzalez-Sanchez, M. Alguacil.
El ajuste contingente entre los SCG y la estrategia. Un análisis empírico en el sector enoturístico.
Revista Europea de Dirección y Economía de la Empresa, 22 (2013), pp. 89-96
[Gomez-Conde et al., 2012]
J. Gomez-Conde, E. Lopez-Valeiras, M.B. Gonzalez-Sanchez, V. Ripoll-Feliu.
Management control systems and ISO certification as resources to enhance internationalization and their effect on organizational performance.
Agribusiness, (en prensa), (2012),
[Gómez Ruiz et al., 2010]
L. Gómez Ruiz, D. Naranjo Gil, C. Álvarez Dardet.
Los sistemas de control de gestión en relaciones interorganizativas laterales: Una visión de recursos y capacidades.
Revista Iberoamericana de Contabilidad de Gestión, VIII (2010), pp. 1-18
[Gonzalez-Pernia and Pena-Legazkue, 2007]
J.L. Gonzalez-Pernia, I. Pena-Legazkue.
Determinantes de la capacidad de innovación de los negocios emprendedores en España.
Economía Industrial, 363 (2007), pp. 129-147
[Goto and Suzuki, 1989]
A. Goto, K. Suzuki.
R&D capital, rate of return on R&D investment and spillover of R&D on Japanese manufacturing industries.
Review of Economics and Statistics, 71 (1989), pp. 555-564
[Govindarajan and Fisher, 1990]
V. Govindarajan, J. Fisher.
Strategy, control systems, and resource sharing: Effects on business-unit performance.
Academy of Management Journal, 33 (1990), pp. 259-285
[Guillén and Garcia-Canal, 2010]
M.F. Guillén, E. Garcia-Canal.
The new multinationals: Spanish firms in a global context.
Cambridge University Press, (2010),
[Hadjimanolis, 2000]
A. Hadjimanolis.
A resource-based view of innovativeness in small firms.
Technology Analysis & Strategic Management, 12 (2000), pp. 263-281
[Hair et al., 1999]
J. Hair, R. Anderson, R. Tatham, W. Black.
Análisis multivariante.
Prentice Hall, (1999),
[Hartmann and Moers, 1999]
F. Hartmann, F. Moers.
Testing contingence hypotheses in budgetary research: An evaluation of the use of moderated regression analysis.
Accounting, Organization and Society, 24 (1999), pp. 291-315
[Henri, 2006]
J. Henri.
Management control systems and strategy: A resource-based perspective.
Accounting, Organizations and Society, 31 (2006), pp. 529-558
[Hitt et al., 1997]
M.A. Hitt, R.E. Hoskisson, H. Kim.
International diversification: Effects on innovation and firm performance in product-diversified firms.
Academy of Management Journal, 40 (1997), pp. 767-798
[INE, 2011]
INE.
Encuesta sobre Innovación en las empresas.
Instituto Nacional de Estadística, (2011),
[Ittner et al., 2003]
C.D. Ittner, D.F. Larcker, T. Randall.
Performance implications of strategic performance measurement in financial services firms.
Accounting, Organizations and Society, 28 (2003), pp. 715-741
[Javalgi et al., 2011]
Javalgi, G. Rajshekhar, Todd, R. Patricia.
Entrepreneurial orientation, management commitment, and human capital: The internationalization of SMEs in India.
Journal of Business Research, 64 (2011), pp. 1004-1010
[Kafouros et al., 2008]
M.I. Kafouros, P.J. Buckley, J.A. Sharp, C. Wang.
The role of internationalization in explaining innovation performance.
Technovation, 28 (2008), pp. 63-74
[Kober et al., 2007]
R. Kober, J. Ng, B.J. Paul.
The interrelationship between management control mechanisms and strategy.
Management Accounting Research, 18 (2007), pp. 425-452
[Kobrin, 1991]
S. Kobrin.
An empirical analysis of the determinants of global integration.
Strategic Management Journal, 12 (1991), pp. 17-31
[Kominis and Dudau, 2012]
G. Kominis, A.I. Dudau.
Time for interactive control systems in the public sector? The case of the Every Child Matters policy change in England.
Management Accounting Research, 23 (2012), pp. 142-155
[Kotabe, 1990]
M. Kotabe.
The relationship between offshore sourcing and innovativeness of US multinational firms: an empirical investigation.
Journal of International Business Studies, 21 (1990), pp. 623-638
[Kotabe et al., 2002]
M. Kotabe, S.S. Srinivasan, P.S. Aulakh.
Multinationality and firm performance: the moderating role of R&D and marketing capabilities.
Journal of International Business Studies, 33 (2002), pp. 79-97
[Levenburg et al., 2006]
N. Levenburg, S.R. Magal, P. Kosalge.
An exploratory investigation of organizational factors and e-business motivations among SMFOEs in the US.
Electronic Markets, 16 (2006), pp. 70-84
[Ling-Yee and Ogunmokun, 2001]
L. Ling-Yee, G.O. Ogunmokun.
The influence of interfirm relational capabilities on export advantage and performance: an empirical analysis.
International Business Review, 10 (2001), pp. 399-420
[Lopez-Valeiras Sampedro et al., 2012]
E. Lopez-Valeiras Sampedro, J. Gomez-Conde, M.B. Gonzalez-Sanchez, E. Rodríguez-González.
El efecto moderador de los sistemas contables de gestión sobre la relación entre el capital humano y la internacionalización.
Cuadernos de Contabilidad, 13 (2012), pp. 25-41
[Lu and Beamish, 2001]
J.W. Lu, P.W. Beamish.
The internationalization and performance of SMEs.
Strategic Management Journal, 22 (2001), pp. 565-586
[McCarthy and Gordon, 2011]
I.P. McCarthy, B.R. Gordon.
Achieving contextual ambidexterity in R&D organizations: a management control system approach.
R&D Management, 41 (2011), pp. 240-258
[Merchant, 1984]
K.A. Merchant.
Influences on departmental budgeting: an empirical examination of a contingency model.
Accounting, Organizations and Society, 9 (1984), pp. 291-307
[Miller and Friesen, 1982]
D. Miller, P.H. Friesen.
Innovation in conservative and entrepreneurial firms: Two models of strategic momentum.
Strategic Management Journal, 3 (1982), pp. 1-25
[Mundy, 2010]
J. Mundy.
Creating dynamic tensions through a balanced use of management control systems.
Accounting, Organizations and Society, 35 (2010), pp. 499-523
[Naranjo-Gil et al, 2005]
Naranjo-Gil, D., Hartmann, F. y Ramón Jerónimo, J.M. (2005). Nuevas técnicas de control de gestión: Medición y efecto en el rendimiento. Oviedo, 22 a 24 de septiembre: Congreso AECA.
[Naranjo-Gil and Hartmann, 2007a]
D. Naranjo-Gil, F. Hartmann.
How CEOs use management information systems for strategy implementation in hospitals.
Health Policy, 81 (2007), pp. 29-41
[Naranjo-Gil and Hartmann, 2007b]
D. Naranjo-Gil, F. Hartmann.
Management accounting systems, top management team heterogeneity and strategic change.
Accounting, Organizations and Society, 32 (2007), pp. 735-756
[Nixon, 1997]
B. Nixon.
Conference report on performance measurements for R&D.
R&D Management, 27 (1997), pp. 87-90
[Nunnally, 1978]
J.C. Nunnally.
Psychometric theory.
Mc Graw Hill, (1978),
[O’Connor et al., 2011]
N.G. O’Connor, S.C. Vera-Munoz, F. Chan.
Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation.
Accounting, Organizations and Society, 36 (2011), pp. 246-266
[OCDE, 2005]
OCDE.
Manual de Oslo. Guía para la recogida e interpretación de datos sobre innovación.
3.ª, OCDE, (2005),
[O’Connor et al., 2004]
N.G. O’Connor, C.W. Chow, A. Wu.
The adoption of “Western” management accounting/controls in china's state-owned enterprises during economic transition.
Accounting, Organizations and Society, 29 (2004), pp. 349-375
[Perks and Hughes, 2008]
K.J. Perks, M. Hughes.
Entrepreneurial decision-making in internationalization: Propositions from mid-size firms.
International Business Review, 17 (2008), pp. 310-330
[Priem, 2001]
R.L. Priem.
Is the resource-based ‘view” a useful perspective for strategic management research?.
Academy of Management Review, 26 (2001), pp. 22
[Rockness and Shields, 1984]
H.O. Rockness, M.D. Shields.
Organizational control systems in research and development.
Accounting, Organizations and Society, 9 (1984), pp. 165-177
[Rockness and Shields, 1988]
H.O. Rockness, M.D. Shields.
An empirical analysis of the expenditure budget in research and development.
Contemporary Accounting Research, 4 (1988), pp. 568-581
[Sachdev et al., 1994]
H.J. Sachdev, D.C. Bello, B.K. Pilling.
Control mechanisms within export channels of distribution.
Journal of Global Marketing, 8 (1994), pp. 31-49
[Sánchez Vázquez et al., 2008]
J.M. Sánchez Vázquez, M.L. Vélez Elorza, C. Agustín Cañibano.
Efectos del establecimiento unilateral de sistemas de contabilidad de gestión en la confianza interorganizativa: Un estudio con PYMEs.
Revista Internacional de la Pequeña y Mediana Empresa, 1 (2008), pp. 67-81
[Sánchez Vázquez et al., 2006]
J.M. Sánchez Vázquez, M.L. Vélez Elorza, J.M. Ramón Jerónimo.
Los problemas de control en los canales de distribución: Evidencia empírica de la contribución de los sistemas de control de gestión.
Revista de Contabilidad – Spanish Accounting Review, 9 (2006), pp. 175
[Simons, 1991]
R. Simons.
Strategic orientation and top management attention to control systems.
Strategic Management Journal, 12 (1991), pp. 49-62
[Simons, 1995]
R. Simons.
Levers of control: How managers use innovative control systems to drive strategic renewal.
Harvard Business School Press, (1995),
[Simons, 2000]
R. Simons.
Performance measurement and control systems for implementing strategy.
Prentice Hall, (2000),
[Škerlavaj et al., 2010]
M. Škerlavaj, J.H. Song, Y. Lee.
Organizational learning culture, innovative culture and innovations in South Korean firms.
Expert Systems with Applications, 37 (2010), pp. 6390-6403
[Teece, 2007]
D.J. Teece.
Explicating dynamic capabilities: The nature and microfoundations of (sustainable) enterprise performance.
Strategic Management Journal, 28 (2007), pp. 1319-1350
[Tessier and Otley, 2012]
S. Tessier, D. Otley.
A conceptual development of Simons’ Levers of Control framework.
Management Accounting Research, 23 (2012), pp. 171-185
[Wang et al., 2008]
C. Wang, L. Hsu, S. Fang.
The determinants of internationalization: Evidence from the Taiwan high technology industry.
Technological Forecasting and Social Change, 75 (2008), pp. 1388-1395
[Vélez et al., 2008]
M. Vélez, J.M. Sánchez, M.C. Alvarez-Dardet.
Management control systems as inter-organizational trust builders in evolving relationships: evidence from a longitudinal case study.
Accounting, Organizations and Society, 33 (2008), pp. 968-994
[Zahra et al., 2000]
S.A. Zahra, D.O. Neubaum, M. Huse.
Entrepreneurship in medium-size companies: Exploring the effects of ownership and governance systems.
Journal of Management, 26 (2000), pp. 947-976
[Zahra et al., 2001]
S. Zahra, J. Hayton, J. Marcel, H. O’Neill.
Fostering entrepreneurship during international expansion: Managing key challenges.
European Management Journal, 19 (2001), pp. 359-369
Copyright © 2013. Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC)
