Información del artículo
Resumen
Esta investigación contribuye al conocimiento sobre los sistemas de control de gestión (SCG) en las relaciones inter-organizativas introduciendo la diversidad de género de la persona responsable de la dirección frontera. A través de un análisis cuantitativo exploratorio desarrollado en el contexto de la gestión de los canales de exportación externalizados, se investiga el efecto de las diferencias de género en el nivel de implantación de los diversos tipos de control (de resultados, de comportamiento y social) y en el modo de uso (diagnóstico e interactivo) de los SCG. Los resultados no evidencian diferencias significativas asociadas al género en cuanto al grado de implantación de los tipos de control ni a la utilidad e importancia conferida a los modos de uso de la información de los SCG. No obstante, los resultados sí indican una cierta preferencia de las mujeres por el uso interactivo, acorde con las habilidades y características socialmente atribuidas a su género.
Palabras clave:
Género
relaciones inter-organizativas
sistemas de control de gestión
canales de exportación independientes
Abstract
This research is intended to contribute to knowledge about the role of management control systems (MCS) in interorganisational relationships analysing gender diversity of boundary managers. By means of an exploratory quantitative analysis in the setting of externalised export channels, we research the effect of gender differences on implementation level of MCS control types (output, behaviour and social controls) and on MCS use mode (diagnostic and interactive uses). Results do not show significant differences related to gender regarding level of implementation of control types, or utility and importance conferred to use modes of MCS information. Notwithstanding, results suggest a slight preference of women for interactive use, according to skills and characteristics socially attributed to this gender.
Key words:
Gender
interorganisational relationships
management control systems
externalised export channels
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Esta investigación está parcialmente financiada por la Agencia Andaluza de Promoción Exterior EXTENDA, y por los proyectos de investigación SEJ-111, SEJ-366, SEJ-01799 y ECO2008-05550.
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