El efecto mediador y moderador de la internacionalización en la relación entre los sistemas de control de gestión y el compromiso con la innovación
The mediator and moderator effects of internationalization on the relationship between management control systems and commitment to innovation
Resumen
La literatura contable revela resultados contradictorios al evaluar el efecto que los diferentes usos de los sistemas de control de gestión (SCG) tienen en la innovación. Siguiendo el marco teórico establecido por Simons (1995), este trabajo prueba el efecto que la internacionalización, bien sea directo, mediador o moderador, tiene en la relación entre el uso interactivo de los SCG y el compromiso de las empresas con la innovación. Tomando una muestra de 231 organizaciones del sector agroalimentario español, los resultados obtenidos ponen de manifiesto la ausencia de una relación directa entre el uso interactivo del conjunto de herramientas de SCG y el compromiso con la innovación. Del mismo modo, tampoco hay relación mediadora de la internacionalización entre el uso interactivo de los SCG y el compromiso con la innovación. Además, los resultados indican la ausencia de efectos moderadores del uso interactivo de los SCG y la internacionalización sobre el compromiso con la innovación.
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