“…However, understanding the effects of these standards on performance has always been a topic of great controversy (Benner and Veloso, 2008, Dick et al, 2008, Prajogo, 2011and Terziovski et al, 2003. Some studies indicate that the 2000 version makes significant improvements in some practices where previous versions failed ( Bayo-Moriones et al, 2011, Gotzamani, 2010and Martínez-Costa et al, 2009), but there is still little consensus concerning the effects of these improved practices on performance (Dick et al, 2008, Martínez-Costa et al, 2009and Prajogo, 2011. "The superiority of the 2000 version is not clearly manifested in performance" (Martínez-Costa et al, 2009, p. 507).…”