Usos de los sistemas de contabilidad de gestiónevidencia empírica en relaciones interorganizativas

  1. Sánchez Vázquez, José Manuel
  2. Vélez Elorza, María Luisa
  3. Ramón-Jerónimo, Juan Manuel
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2009

Número: 141

Páginas: 75-106

Tipo: Artículo

DOI: 10.1080/02102412.2009.10779663 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

Frente a investigaciones anteriores centradas en el estudio de un único uso de los sistemas de contabilidad de gestión (SCG) en las relaciones interorganizativas, se plantea un modelo para explorar la interacción de ambos usos (control de decisión - gestión de decisión) aportando evidencia empírica a través de su estudio en una relación entre una empresa productora y sus externalizadas. Sobre dos herramientas diseñadas y compartidas por la productora, ambas partes informan de su uso y de su percepción del uso del socio. Los resultados muestran que las percepciones median la interacción entre usos, encontrándose discrepancias entre uso real y percepción. Se evidencia que la percepción del control de decisión de las externalizadas no perjudica a su gestión de decisión, fortaleciendo la teoría de que ambos usos pueden ser complementarios y que un SCG puede supervisar al socio sin perjuicio de que éste lo use para su mejorar gestión diaria.

Referencias bibliográficas

  • ABERNETHY, M., y BOUWENS, J. 2005. Determinants of accounting innovation implementation. Abacus 41:217-240.
  • ABERNETHY, M.; BOUWENS, J., y BROWNELL, P. 1999. The role of budgets in organizations facing strategic change: an exploratory study. Accounting. Organizations and Society 24:189-204.
  • ABERNETHY, M.; BOUWENS, J.; BROWNELL, P., y LILLIS, A. 2001. Interdependencies in organization design: A test in hospitals. Journal of Management Accounting Research 13:107-130.
  • ABERNETHY, M.; BOUWENS, J.; BROWNELL, P.; LILLIS, A., y VAGNONI, E. 2004. Power, organization design and managerial behaviour. Accounting, Organizations and Society 3-4:207-225.
  • AECA, 2007. Aplicación de la Contabilidad de Gestión a la Cadena de Suministros. Documento 33. Comisión de Contabilidad de Gestión.
  • AHRENS, T., y CHAPMAN, C. 2004. Accounting for flexibility and efficiency: afield study of management control systems in a restaurant chain. Contemporary Accounting Research 21:271-301.
  • ARYA, A.; GLOVER, J., y SIVARAMAKRISHNAN, K. 1997. The interaction between decision and control problems and the value of information. The accounting review 72:561-574.
  • BAIMAN, S. 1982. Agency research in managerial accounting: a survey. Journal of Accounting Literature 1:154-213.
  • BAIMAN, S., y RAJAN, M. 2002. Incentive issues in inter-fi rm relationships. Accounting, Organizations and Society 27:213-238.
  • BAIMAN, S.; RAJAN, M., y SIVARAMAKRISHNAN, K. 1991. The value of private pre-decision information in a principal-agent context. The Accounting Review 66:747-766.
  • BENTON, W. C., y MALONI, M. 2005. The influence of power driven buyer/seller relationships on supply chain satisfaction. Journal of Operations Management 23(1):1-22.
  • BISBE, J. 2002. The interactive use of management control systems in product-innovating fi rms. Tesis doctoral. ESADE. Universitat Ramon Llull.
  • BISBE, J., y OTLEY, D. 2004. The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society 29(8):709-737.
  • CHUA, W. F., y MAHAMA, H. 2007. The Effect of network ties on accounting controls in a supply alliance: Field study evidence. Contemporary Accounting Research 24(1):47-86.
  • COOPER, R., y SLAGMULDER, R. 2004. Interorganizational cost management and relational context. Accounting, Organizations and Society 29(1):1-27.
  • DEKKER, H. 2003. Value chain analysis in interfirm relationships: a fi eld study. Management Accounting Research 14:1-23
  • - 2004. Control of inter-organizational relationships: evidence on appropiation concerns and coordination requirements. Accounting, Organizations and Society 1:27-49.
  • DONADA, C., y NOGATCHEWSKY G. 2006. Vassal or lord buyers: How to exert management control in asymmetric interfirm transactional relationships? Management Accounting Research 17:259-287.
  • DOSSI, A., y PATELLI, L. 2008. The decision-influencing use of performance measurement systems in relationships between headquarters and subsidiaries. Management Accounting Research, in press.
  • FREE, C. 2007. Supply chain accounting practices in the UK retail sector: Enabling or coercing cooperation? Contemporary Accounting Research 24(3):897-933.
  • GEORGE, D., y MALLERY, P. 1995. SPSS/Pc+ Step by Step: A Simple Guide and Referente. Wadsworth Publishing Company.
  • GULATI, R., y SINGH, H. 1998. The architecture of cooperation: managing coordination costs and appropiation concerns in strategic alliances. Administrative Science Quarterly 43:781-814.
  • HAIR, J. F.; ANDERSON, R. E.; TATHAM, R. L., y BLACK, W. C. 1999. Análisis Multivariante. Prentice Hall.
  • HOPWOOD, A. 1972. An Empirical Study of the Role of Accounting Data in Performance Evaluation. Journal of Accounting Research 10(3):156-182.
  • ITTNER, C. D.; LARCKER, D. F., y RANDALL, T. 2003. Performance implications of strategic performance measurement in fi nancial services firms. Accounting, Organizations and Society 28:7-8.
  • KALE, P.; SINGH, H., y PERLMUTTER, H. 2000. Learning and protection of propietary assets in strategic alliances: building relational capital. Strategic Management Journal 21:217-237.
  • LANGFIELD-SMITH, K., y SMITH, D. 2003. Management control systems and trust in outsourcing relationships. Management Accounting Research 14:281-307.
  • LéVY, J. P., y VARELA, J. 2003. Análisis Multivariable para las Ciencias Sociales. Prentice Hall.
  • LI, G.; YAN, H.; WANG, S., y XIA, Y. 2005. Comparative analysis on value of information sharing in supply chains. Supply Chain Management: An International Journal 10(1):34-46.
  • LIANG, P. J. 2000. Accounting recognition, moral hazard and communication. Contemporary Accounting Research 17(3):457-490.
  • LIPE, M. G., y SALTERIO, S. 2002. A note on the judgmental effects of the balanced scorecard's information organization. Accounting, Organizations and Society 27(6):531-540.
  • MACIARIELLO, J., y KIRBY, C. 1994. Management control systems. Englewood Cliffs: Prentice Hall.
  • MACINTOSH, N., y DAFT, R. 1987. Management control systems and departmental interdependencies: an empirical study. Accounting, Organizations and Society 12:49-61.
  • MELLEWIGT, T.; MADHOK, A., y WEIBEL, A. 2007. Trust and formal contracts in interorganizational relationships substitutes and complements. Managerial and Decision Economics 28(8):833-841.
  • MOHR, J., y SPEKMAN, R. 1994. Characteristics of partnership success: partnership attributes, communication behavior, and conflict resolution techniques. Strategic Management Journal 15:135-152.
  • NARAYANAN, V. G., y DáVILA, A. 1998. Using delegation and control systems to mitigate the trade-off between the performance-evaluation and belief-revision uses of accounting signals. Journal of Accounting and Economics 25(3):255-282.
  • NOORDEWIER, T.; JOHN, G., y NEVIN, J. 1990. Performance outcomes of purchasing arrangements in industrial buyer-vendor relationships. Journal of Marketing 54:80-93.
  • OTLEY, D. 1978. Budget Use and Managerial Performance. Journal of Accounting Research 16(1):122-149.
  • - 1994. Management control in contemporary organizations: towards a wider framework. Management Accounting Research 4:289-299.
  • SACHDEV, H.; BELLO, D., y PILLING, B. 1994. Control mechanisms within export channels of distribution. Journal of Global Marketing 8:31-49.
  • SáNCHEZ, J. M.; RAMíREZ, C., y VéLEZ, M. L. 2006. Aproximación a un marco de análisis y desarrollo de los sistemas de control de gestión en las relaciones interorganizativas. Revista Iberoamericana de Contabilidad de Gestión 8:155-176.
  • SEAL, W.; CULLEN, J.; DUNLOP, A.; BERRY, T., y AHMED, M. 1999. Enacting a European supply chain: A case study on the role of management accounting, Management Accounting Research 10:303-322.
  • SOBRERO, M., y SCHRADER, S. 1998. Structuring inter-fi rm relationships: a meta-analytic approach. Organization Studies 19:585-615.
  • SPRINKLE, G. 2000. The effect of incentive contracts on learning and performance. The Accounting Review 75:299-326.
  • SPRINKLE, G. 2003. Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society 28:287-318.
  • TOMKINS, C. 2001. Interdependences, trust and information in relationships, alliances and networks. Accounting, Organizations and Society 26:161-191
  • VAN DER MEER-KOOISTRA, J., y VOSSELMAN, G. J. 2000. Management control of interfi rm transactional relationships: the case of industrial renovation and maintenance. Accounting, Organizations and Society 25:51-77.
  • VAN DER MEER-KOOISTRA, J., y VOSSELMAN, G. J. 2006. Research on management control of interfi rm transactional relationships: Whence and whither. Management Accounting Research 17(3):227-237.
  • ZIMMERMAN, J. 2003. Accounting for decision making and control. New York: McGraw-Hill Inc.
Fuente de los datos: Dialnet