Información del artículo
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
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