Sistemas de control para la gestión de los canales de exportación independientesun análisis exploratorio sobre su diseño y uso

  1. Araújo Pinzón, Pedro
  2. Sánchez Vázquez, José Manuel
  3. Vélez Elorza, María Luisa
  4. Álvarez-Dardet, Concha
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2011

Volumen: 14

Número: 2

Páginas: 115-146

Tipo: Artículo

DOI: 10.1016/S1138-4891(11)70030-9 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

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Este estudio ha pretendido recapitular y ayudar a pensar sobre cómo los SCG se pueden diseñar y utilizar para la gestión de los canales de exportación presentando diversas implicaciones para los responsables de las empresas exportadoras. Se ha argumentado que el diseño y uso de los SCG es crucial para el éxito de los procesos de internacionalización, mostrando cómo, después de una adecuada auto-evaluación, los responsables deben desarrollar SCG apropiados. No obstante, y a pesar de la generalidad detectada en las prácticas de las empresas analizadas, los resultados han de ser tomados con cautela, puesto que futuros estudios deberían considerar la influencia de factores contingentes (tanto para la empresa exportadora como para la intermediaria) no analizados en el actual trabajo sobre el diseño y uso de los SCG y su efecto sobre el rendimiento exportador, teniendo en cuenta que seguramente no exista una combinación óptima para todas las empresas exportadoras, todas las firmas intermediarias y todos los mercados (Pahud de Mortanges y Vossem, 1999) que garantice un buen rendimiento.

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