¿Cómo controlan los franquiciadores españoles a sus franquiciados?

Ramírez-García, Carolina; Vélez-Elorza, María L.; Alvarez-ardet-Espejo, María Concepción

doi:10.1016/s1138-4891(13)70001-3

Cited by 4 publications

(2 citation statements)

References 77 publications

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“…Our study extends other studies, rooted in transaction cost economics [66,147], showing a picture about the role of MSCs as a catalyst that orients the combinations of resources in order to build capabilities and increasing export performance. Following the RBV framework, our analysis supports that MCSs play a significant role to manage international relationships, being able to improve export performance when SMEs use intermediaries to gaining access into international markets.…”

Section: Discussionsupporting

confidence: 84%

Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls

2019

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Following the resource-based view, this research empirically explores the role of formal and informal management control in mobilizing export resources to develop export capabilities, influencing the export performance of small and medium-sized enterprises (SMEs) in an interorganizational relationship context. Empirical data were collected using a survey administrated online to finance managers in Spanish SMEs which use foreign intermediaries to access export markets. In this setting, evidence mainly suggests, first, that management control systems (MCSs) play a relevant mediating role between the effect of, on the one hand, resources on capabilities, and, on the other hand, resources and capabilities on performance. Second, that MCSs and capabilities play a interrelated double mediating effect between the impact of resources on performance; more specifically, a significant double indirect effect is found (1) between financial resources, behavior control, customer relationship building capability and performance, and (2) between physical resources, behavior control, customer relationship building capability and performance.

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Section: Discussionsupporting

confidence: 84%

Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls

2019

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“…El trabajo de Tessier y Otley (2012) contribuye a cubrir este gap de la literatura, desde un punto de vista teórico, y revisa el marco de Simons (1995de Simons ( , 2000 dando una mayor coherencia a las definiciones de los 4 sistemas de control de gestión. Así, Tessier y Otley (2012) señalan que los sistemas de creencias y fronteras representan un sistema de control formal, mientras que los sistemas diagnóstico e interactivo representan cómo los directivos usan la información de control (Ramírez-García et al, 2013).…”

Section: Revisión De La Literaturaunclassified

El uso interactivo de la información de control y las respuestas emocionales de los empleados

Gómez-Ruiz

Naranjo‐Gil

2016

Revista de Contabilidad

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información del artículo Historia del artículo: Recibido el 29 de octubre de 2014 Aceptado el 19 de febrero de 2015 On-line el xxx Códigos JEL: M41 D23 M12 Palabras clave: Sistemas de control de gestión Uso interactivo Experimentos Emociones Rendimientor e s u m e n La literatura contable ha destacado que el uso interactivo de los sistemas de control de gestión genera en los empleados comportamientos proactivos que influyen positivamente en su rendimiento. Sin embargo, los procesos a través de los cuales este uso interactivo influye en el comportamiento de los individuos siguen sin estar identificados. Parte de este vacío en la literatura se puede explicar porque se ha tratado el uso interactivo como un concepto unidimensional. En el presente trabajo se distinguen 5 dimensiones del uso interactivo y se aísla el efecto de una de ellas sobre el comportamiento de los individuos. Analizamos un modelo de mediación que relaciona el uso interactivo con el rendimiento. Las hipótesis del trabajo se analizan con un experimento realizado con 84 estudiantes. Los resultados demuestran que el uso interactivo provoca respuestas emocionales positivas en los individuos, lo que determina cambios en su comportamiento e incide positivamente en su rendimiento © 2014 ASEPUC. Publicado por Elsevier España, S.L.U. Este es un artículo Open Access bajo la licencia CC BY-NC-ND (http://creativecommons.org/licenses/by-nc-nd/4.0/). The interactive use of control information and the emotional responses of employeesJEL classification: M41 D23 M12 Keywords: Management control systems Interactive use Experiments Emotions Performance a b s t r a c tAccounting literature has highlighted that the interactive use of management control systems generates proactive behaviors in employees and increases their performance. Nevertheless, the processes through which the interactive use influences employees' behavior are still not identified. This gap in the literature can be overcome if researchers do not treat the interactive use concept as one-dimensional. In the present paper the five dimensions of the interactive use of management control systems are identified and the effect of one dimension on individuals' behavior is examined. We analyze a mediation model that positively relates the interactive use of control information with individuals' performance. The hypotheses are tested through an experimental study conducted among 84 students. Results show that the interactive use causes emotional responses on individuals that determine positive changes in their level of performance.

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Management Control in Inter-organizational Relationships: The Case of Franchises

Madueño¹,

García²

2015

Innovar

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There is great interest in the role of management control on theoretical and practical developments within the field of Inter-organizational Relations. This research aims to contribute at verifying how relationships between firms affect the management control tools used, as illustrated in a specific case: the relationship between the franchisor and its franchisees, which has not received much attention to date. As indicated by previous research, case studies can be helpful to determine the factors affecting the type of management control tools that should be established to manage inter-firm relationships.Results have found that the franchisor uses quantitative control mechanisms in order to avoid common types of opportunistic franchise behavior related to royalty payments and other financial requirements, as well as qualitative tools to assure the fulfilment of agreement-related conditions regarding knowhow, to resolve unexpected non-economic problems and to encourage personal relationship and trust. This study also provides an outline on franchisor-franchisee relationships in the model proposed by Van der Meer-Kooistra and Vosselman (2000). To test this model, the franchisor's perspective (outsourcer) has been taken into account as performed when building the model. Findings indicate that this relationship shows many similarities to the pattern based on bureaucracy and a few similarities to patterns based on trust.

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¿Cómo controlan los franquiciadores españoles a sus franquiciados?

Cited by 4 publications

References 77 publications

Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls

Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls

El uso interactivo de la información de control y las respuestas emocionales de los empleados

Management Control in Inter-organizational Relationships: The Case of Franchises

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