Influencia de los factores de contingencia en el desarrollo del cuadro de mando integral y su asociación con un rendimiento mejor. El caso de las empresas españolas
Influence of contingency factors in the development of the BSC and its association with better performance. The case of Spanish companies
Resumen
En este trabajo se analiza la relación entre algunos factores de contingencia, el nivel de uso del cuadro de mando integral (CMI) y el beneficio percibido gracias a su aplicación. El CMI es una herramienta capaz de ofrecer a los responsables de las organizaciones una visión completa de cómo a través de la integración de medidas financieras y no financieras se ejecuta la estrategia. Del análisis realizado sobre la base de los datos obtenidos de las sedes centrales de 61 empresas españolas de productos y servicios se deduce que el grado de formalización y estandarización en las empresas tiene una influencia directa y positiva en el desarrollo del CMI hacia niveles más integradores y orientados al valor añadido. Sin embargo, en relación con la influencia de otros factores examinados en esta investigación no se ha encontrado asociación significativa con un mayor desarrollo del CMI en las empresas españolas. Estos resultados contribuyen a complementar los presentados en trabajos previos (Braam y Nijssen, 2011; Cavalluzzo e Ittner, 2004). El documento también señala que el nivel de desarrollo del CMI se asocia con una mejor aplicación de los indicadores para evaluar actividades y mejorar el proceso decisorio. Finalmente, se plantean un conjunto de implicaciones relevantes para la gestión de las empresas.
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