La Influencia del Contable de Gestión en los Programas de Cambio Organizativo y Contable: Evidencia Empírica en un Entorno Organizativo de Mejora Continua

Abstract

LA INFLUENCIA DEL CONTABLE DE GESTIÓN EN LOS PROGRAMAS DE CAMBIO ORGANIZATIVO Y CONTABLE: EVIDENCIA EMP~RICA EN UN ENTORNO ORGANIZATIVO DE MEJORA CONTINUA (' ) The injuence of management accountants in accounting und oigunizational &unge programs: empiricul evidente in un organizaiional conten t of continents improvemen t Resumen.-Palabras clave.-Abstract.-Key words.-l. Introducción.-2. El nuevo rol de los contables de gestión en las organizaciones.-3. La calidad, los contables de gestión y los sistemas de contabilidad de gestión.-4. El caso de estudio.-5. Resultados del estudio: 5.1. El contable de gestión del Distrito S. 5.2. Funciones del Controller del Distrito S. 5.3. El Plan de Calidad y sus implicaciones. 5.4. Papel del Controller en el Comité de Calidad del Distrito S. 5.5. El ControIler de Distrito y el sistema de información de gestión. 5.6. Los proyectos de mejora en el Distrito S.-6. Discusión y conclusiones: 6.

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

“…In addition, we also carried out two export management forums in which various firms, consultants, and managers discussed MCS matters Mid-level managers with responsibility in finance and accounting tasks and leading MCS implementation were identified as key informants. In terms of information acquisition and support for monitoring, coordination and decision-making managerial functions, these managers are usually key players in any organization; furthermore, they play an important role, on the one hand, in internationalization decisions supplying information to support them [29] and, on the other hand, in supporting managerial processes in inter-firm relationships [103], even collaborating in the boundary definition and links between parties [104][105][106]. Following previous literature, respondents were asked to focus on an intermediary of secondary importance [65,[107][108][109], who delivered a specific product/service to a market [110].…”