THE MANAGEMENT CONTROL SYSTEMS AND ORGANIZATIONAL CULTURE IN SMES OF THE CANTON RIOBAMBA
DOI:
https://doi.org/10.37135/kai.03.09.04Keywords:
adhocratic, clan, hierarchical, market, companyAbstract
La adopción de los sistemas de control de gestión de acuerdo con el tipo de cultura organizacional de las pymes del cantón Riobamba es manejada a través de percepciones gerenciales que refleja el comportamiento de las pymes. Se determina la influencia de estas dos variables a partir de los resultados de las encuestas aplicadas a las pymes del cantón. Se realiza una prueba Anova, correlación y regresión lineal múltiple. Como resultado se obtiene que los sistemas de control de gestión y los tipos de cultura organizacional jerárquica, adhocrática y mercado son las que mantienen una correlación mayor positiva
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References
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Bubbio, A., Luca, L., Luca, P., Gianmario, C., Lagana, C., Poggio, G., & Diamanti, G. (2003). Management Control System Guide. Italia: Borsa Italiana. https://www.lseg.com/sites/default/files/content/documents/02%20Management%20Control%20System%20Guide%20-%20ENG%20-%20Jul14.pdf
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Carmines, E. & Zeller, R. (1991). Reliability and validity assessment. Sage Publications. Estados Unidos
Chua, W. F., Lowe, T., & Puxty, T. (1989). Critical Perspectives in Management Control . London: Macmillan.
Contreras, J. (2007). La teoría de las organizaciones. http://joseacontreras.net/admon/presadm_archivos/frame.htm.
Deshpande, R., & Webster, F. E. (1989). Organizational Culture and Marketing: Defining the Research Agenda. Journal of Marketing, 53(1), 3–15. https://doi.org/10.2307/1251521
Elmes, D., Kantowitz, B. & Roedinger, H. (2011). Research methods in psychology. Wadsworth-Cengage Learning Publishing. Estados Unidos
Crozzati, J. (1998). Modelo de gestão e cultura organizacional: conceitos e interações. FIPECAFI, X(18), 1-20
Donate, M., & Guadamillas, F. (2010). The effect of organizational culture on knowledge management practices and innovation. Knowledge & Process Management, XVII(2), 82-94. https://doi.org/10.1002/kpm.344
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Ekos. (2 de Diciembre de 2016). Las PYMES deben desarrollar tecnología digital y artificial para generar ventajas. Obtenido de Las tecnologías como la inteligencia artificial y la automatización de funciones pueden ser útiles y aportar beneficios a las empresas. https://www.ekosnegocios.com/articulo/las-pymes-deben-desarrollar-tecnologia-digital-y-artificial-para-generar-ventajas
Ekos. (31 de Octubre de 2017). Pymes en el Ecuador: No paran de evolucionar. Disponible en Business culture: https://www.ekosnegocios.com/articulo/pymes-en-el-ecuador-no-paran-de-evolucionar
Golden, K.A. (1992). The individual and organizational culture: strategies for action in highly-ordered contexts. Journal of Management Studies, 29, 1-21. https://doi.org/10.1111/j.1467-6486.1992.tb00649.x
Herath, S. K. (2001). Patterns of management control in a family managed business in an emerging economy: the case of Dilmah tea in Sri Lanka. Doctor of Philosophy thesis, Department of Accounting and Finance, University of Wollongong, 2001. https://ro.uow.edu.au/theses/1024.
Hernández, R. & Andrade, M. (2011). Generación y validación de un instrumento para medir la cultura organizacional en función del clima organizacional y vincular empíricamente ambos constructos. Manuscrito no publicado Escuela Superior de Comercio y Administración, Instituto Politécnico Nacional y Universidad de Celaya. México.
Kanthi, S. (Septiembre de 2007). A framework for management control research. Journal of management development., XXVI(9), 895-915. doi:10.1108/02621710710819366
Kemp, S., & Dwyer, L. (2011). An examination of organisational culture, The Regent Hotel, Sydney. International Journal of Hospitality Management, 20(1), 77-93. https://doi.org/10.1016/S0278-4319(00)00045-1
Kumar, Ranjit (2010). Research methodology: a step-by-step for beginners. Sage Publications, University of Western. Australia.
Langfield, K. (1997). Management control systems and strategy: A crtitical review. Accounting, Organizations and Society, XXII(2), 207-232. http://lib.cufe.edu.cn/upload_files/other/4_20140512035232_7.pdf
Lasio, V., Arteaga, E., & Caidedo, G. (2011). Global Entrepreneurship Monitor. GEM Report.
Maciariello, J., & Kirby, C. (1994). Management control systems: using adaptive systems to attain control (Segunda ed.). New Jersey: Englewood Cliffs, N.J.
Martin, J. (2002). Meta-Theoretical controversies in studying organizational culture. Organizational Theory as Science: Prospects and Limitations. London-Oxford University Press., 2-46
Mokodompit, M., & Wuriasih, A. (2017). The quality of accounting information system: A case of regional public Hospital Manokwari. Journal Ekonomi Dan Bisnis, 20(2), 275-290
Newman, J. (Septiembre- octubre de 2009). Building a creative high- performance R&D culture. Research Technology Management, LII(5), 21- 31.
Observatorio Económico. (2020). Boletín N°3. Riobamba: Unach. Disponible en https://www.unach.edu.ec/wp-content/Facultades/Ciencias_Pol%C3%ADticas/Econom%C3%ADa/boletin_economico/Boletin%20Observatorio%203-3.pdf
Ouchi, W. (Septiembre de 1979). A Conceptual Framework for the Design of Organizational Control Mechanisms. Management Science, XXV(9), 833-848. Disponible en https://josephmahoney.web.illinois.edu/BA545_Fall%202011/S3/Ouchi%20(1979).pdf
Peiró, J. (1990). Organizaciones: Nuevas perspectivas psicosociológicas (Vol. III). Barcelona: PPU.
Pérez-Carballo Veiga, J. (2013). Control de gestión empresarial. España: ESIC Editorial.
Rodríguez Piña, R., & Peña Domínguez, Z. (2008). Diagnóstico cultural del ambiente organizacional, un paso previo a la introducción de un sistema de gestión de información (Vol. XVII). Mexico: ACIMED.
Salamzadeh, Y., & Daraei, M. (2012). Relationship between Organizational Culture and Strategy Implementation: Tipologies and Dimensions. Global Business and Management Research: An International Journal, IV(3&4), 286-299.
Salgado, J., & Calderón, L. (2014). Sistemas de Control de Gestión y Desempeño Organizacional: Una Revisión Conceptual. México: ANFECA. Disponible en http://congreso.investiga.fca.unam.mx/docs/xix/docs/17.05.pdf
Servicio de Rentas Internas - SRI. (2019). Información solicitada. Riobamba: SRI.
Simons, R. (1996). Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Business Book, II, 190-216.
Stoica, M., Liao, J., & Welsch, H. (2004). Organizational Culture and Patterns of Information Processing: The Case of Small and Medium-Sized Enterprises.
Stoner, J., Gilbert, D., & Freeman, E. (1986). Administración (Sexta ed.). Mexico: Prentice-Hall. https://www.academia.edu/9352938/Administraci%C3%B3n_6ta._edici%C3%B3n?auto=download
Straub, E., & Zecher, C. (2013). Management control systems: a review. Metrika: International Journal for Theoretical and Applied Statistics, 23, 233-268.
Terziovski, M. (Agosto de 2010). Innovation practice and its performance implications in small and medium enterprises (SMEs) in the manufacturing sector: a resource-based view. Strategic Management Journal, XXXI(8), 892- 902.
The OD Institute. (2016). Comportamiento y Desarrollo organizacional. Disponible en http://www.theodinstitute.org/joomla/que-dicen-los-expertos-en-empresas-y-do/10-autores/167-weber-max.html
Vivanco, S., Aguilera, L., & González, M. (2011). Los sistemas de control de gestión y la cultura organizacional en las pymes. Mercados y Negocios: Revista de Investigación y y Análisis, 55-70.
Vesga, J. J. (Julio- Diciembre de 2013). Cultura organizacional y sistemas de gestión de la calidad: una relación clave en la gestión de las instituciones de educación superior. Revista Científica Guillermo de Ockham, XI(2), 89-100.
Yarbrough, L., & Vorhies, D. (agosto de 2011). The impact of product market strategyorganizational culture fit on business performance. Journal of the Academy of Marketing Science, XXXIX, 555-573.
Anthony, R., & Govindarajan, V. (2007). Management Control Systems (Vol. II). Chicago: Mc-Graw-Hill.
Babbie, E. (2009). The practice of social research. Wadsworh Cengage Learning Publishing. Chapman University. Estados Unidos.
Bubbio, A., Luca, L., Luca, P., Gianmario, C., Lagana, C., Poggio, G., & Diamanti, G. (2003). Management Control System Guide. Italia: Borsa Italiana. https://www.lseg.com/sites/default/files/content/documents/02%20Management%20Control%20System%20Guide%20-%20ENG%20-%20Jul14.pdf
Cameron, K., y Quinn, R. (2006). Diagnosing and changing organizational culture (edición revisada). Jossey-Bass. Estados Unidos
Cameron, K., & Quinn, R. (2011). Diagnosing and changing organizational culture (Tercera ed.). San Frnacisco, California: Jossey-Bass.
Carson, J., Tesluk, B., Pual, E., & Marrone, J. (2007). Shared leadership in teams: An investigation of antecedent conditions and performance. Academy of Management Journal, L(5), 1217-1234. https://www.researchgate.net/publication/275859545_Shared_Leadership_in_Teams_An_Investigation_of_Antecedent_Conditions_and_Performance
Carmines, E. & Zeller, R. (1991). Reliability and validity assessment. Sage Publications. Estados Unidos
Chua, W. F., Lowe, T., & Puxty, T. (1989). Critical Perspectives in Management Control . London: Macmillan.
Contreras, J. (2007). La teoría de las organizaciones. http://joseacontreras.net/admon/presadm_archivos/frame.htm.
Deshpande, R., & Webster, F. E. (1989). Organizational Culture and Marketing: Defining the Research Agenda. Journal of Marketing, 53(1), 3–15. https://doi.org/10.2307/1251521
Elmes, D., Kantowitz, B. & Roedinger, H. (2011). Research methods in psychology. Wadsworth-Cengage Learning Publishing. Estados Unidos
Crozzati, J. (1998). Modelo de gestão e cultura organizacional: conceitos e interações. FIPECAFI, X(18), 1-20
Donate, M., & Guadamillas, F. (2010). The effect of organizational culture on knowledge management practices and innovation. Knowledge & Process Management, XVII(2), 82-94. https://doi.org/10.1002/kpm.344
DSG Consulting. (9 de Enero de 2019). DSG Consulting, integramos soluciones. Obtenido de Pymes en Ecuador: https://www.dsg.ec/gestion-empresas/mipymes-en-ecuador/
Ekos. (2 de Diciembre de 2016). Las PYMES deben desarrollar tecnología digital y artificial para generar ventajas. Obtenido de Las tecnologías como la inteligencia artificial y la automatización de funciones pueden ser útiles y aportar beneficios a las empresas. https://www.ekosnegocios.com/articulo/las-pymes-deben-desarrollar-tecnologia-digital-y-artificial-para-generar-ventajas
Ekos. (31 de Octubre de 2017). Pymes en el Ecuador: No paran de evolucionar. Disponible en Business culture: https://www.ekosnegocios.com/articulo/pymes-en-el-ecuador-no-paran-de-evolucionar
Golden, K.A. (1992). The individual and organizational culture: strategies for action in highly-ordered contexts. Journal of Management Studies, 29, 1-21. https://doi.org/10.1111/j.1467-6486.1992.tb00649.x
Herath, S. K. (2001). Patterns of management control in a family managed business in an emerging economy: the case of Dilmah tea in Sri Lanka. Doctor of Philosophy thesis, Department of Accounting and Finance, University of Wollongong, 2001. https://ro.uow.edu.au/theses/1024.
Hernández, R. & Andrade, M. (2011). Generación y validación de un instrumento para medir la cultura organizacional en función del clima organizacional y vincular empíricamente ambos constructos. Manuscrito no publicado Escuela Superior de Comercio y Administración, Instituto Politécnico Nacional y Universidad de Celaya. México.
Kanthi, S. (Septiembre de 2007). A framework for management control research. Journal of management development., XXVI(9), 895-915. doi:10.1108/02621710710819366
Kemp, S., & Dwyer, L. (2011). An examination of organisational culture, The Regent Hotel, Sydney. International Journal of Hospitality Management, 20(1), 77-93. https://doi.org/10.1016/S0278-4319(00)00045-1
Kumar, Ranjit (2010). Research methodology: a step-by-step for beginners. Sage Publications, University of Western. Australia.
Langfield, K. (1997). Management control systems and strategy: A crtitical review. Accounting, Organizations and Society, XXII(2), 207-232. http://lib.cufe.edu.cn/upload_files/other/4_20140512035232_7.pdf
Lasio, V., Arteaga, E., & Caidedo, G. (2011). Global Entrepreneurship Monitor. GEM Report.
Maciariello, J., & Kirby, C. (1994). Management control systems: using adaptive systems to attain control (Segunda ed.). New Jersey: Englewood Cliffs, N.J.
Martin, J. (2002). Meta-Theoretical controversies in studying organizational culture. Organizational Theory as Science: Prospects and Limitations. London-Oxford University Press., 2-46
Mokodompit, M., & Wuriasih, A. (2017). The quality of accounting information system: A case of regional public Hospital Manokwari. Journal Ekonomi Dan Bisnis, 20(2), 275-290
Newman, J. (Septiembre- octubre de 2009). Building a creative high- performance R&D culture. Research Technology Management, LII(5), 21- 31.
Observatorio Económico. (2020). Boletín N°3. Riobamba: Unach. Disponible en https://www.unach.edu.ec/wp-content/Facultades/Ciencias_Pol%C3%ADticas/Econom%C3%ADa/boletin_economico/Boletin%20Observatorio%203-3.pdf
Ouchi, W. (Septiembre de 1979). A Conceptual Framework for the Design of Organizational Control Mechanisms. Management Science, XXV(9), 833-848. Disponible en https://josephmahoney.web.illinois.edu/BA545_Fall%202011/S3/Ouchi%20(1979).pdf
Peiró, J. (1990). Organizaciones: Nuevas perspectivas psicosociológicas (Vol. III). Barcelona: PPU.
Pérez-Carballo Veiga, J. (2013). Control de gestión empresarial. España: ESIC Editorial.
Rodríguez Piña, R., & Peña Domínguez, Z. (2008). Diagnóstico cultural del ambiente organizacional, un paso previo a la introducción de un sistema de gestión de información (Vol. XVII). Mexico: ACIMED.
Salamzadeh, Y., & Daraei, M. (2012). Relationship between Organizational Culture and Strategy Implementation: Tipologies and Dimensions. Global Business and Management Research: An International Journal, IV(3&4), 286-299.
Salgado, J., & Calderón, L. (2014). Sistemas de Control de Gestión y Desempeño Organizacional: Una Revisión Conceptual. México: ANFECA. Disponible en http://congreso.investiga.fca.unam.mx/docs/xix/docs/17.05.pdf
Servicio de Rentas Internas - SRI. (2019). Información solicitada. Riobamba: SRI.
Simons, R. (1996). Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Business Book, II, 190-216.
Stoica, M., Liao, J., & Welsch, H. (2004). Organizational Culture and Patterns of Information Processing: The Case of Small and Medium-Sized Enterprises.
Stoner, J., Gilbert, D., & Freeman, E. (1986). Administración (Sexta ed.). Mexico: Prentice-Hall. https://www.academia.edu/9352938/Administraci%C3%B3n_6ta._edici%C3%B3n?auto=download
Straub, E., & Zecher, C. (2013). Management control systems: a review. Metrika: International Journal for Theoretical and Applied Statistics, 23, 233-268.
Terziovski, M. (Agosto de 2010). Innovation practice and its performance implications in small and medium enterprises (SMEs) in the manufacturing sector: a resource-based view. Strategic Management Journal, XXXI(8), 892- 902.
The OD Institute. (2016). Comportamiento y Desarrollo organizacional. Disponible en http://www.theodinstitute.org/joomla/que-dicen-los-expertos-en-empresas-y-do/10-autores/167-weber-max.html
Vivanco, S., Aguilera, L., & González, M. (2011). Los sistemas de control de gestión y la cultura organizacional en las pymes. Mercados y Negocios: Revista de Investigación y y Análisis, 55-70.
Vesga, J. J. (Julio- Diciembre de 2013). Cultura organizacional y sistemas de gestión de la calidad: una relación clave en la gestión de las instituciones de educación superior. Revista Científica Guillermo de Ockham, XI(2), 89-100.
Yarbrough, L., & Vorhies, D. (agosto de 2011). The impact of product market strategyorganizational culture fit on business performance. Journal of the Academy of Marketing Science, XXXIX, 555-573.
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2022-07-11
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THE MANAGEMENT CONTROL SYSTEMS AND ORGANIZATIONAL CULTURE IN SMES OF THE CANTON RIOBAMBA. (2022). Kairos: Journal of Economy, Law and Administrative Sciences, 5(9), 68-88. https://doi.org/10.37135/kai.03.09.04
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