Sistemas de control para la gestión de los canales de exportación independientes: un análisis exploratorio sobre su diseño y uso

Control systems to manage independent export channels: an exploratory analysis about their design and use

Palabras clave: sistemas de control de gestión, relaciones inter-organizativas down-stream, canales de exportación independientes

Resumen

El empleo de canales de exportación independientes es la forma más extendida de exportación, si bien la ausencia de propiedad dificulta su gestión y afecta al rendimiento exportador. Dado el creciente interés académico y profesional por mejorar la gestión de los procesos de exportación de las empresas y la laguna existente en el estudio de las relaciones inter-organizativas orientadas al mercado (down-stream), se plantea como objetivo del presente estudio la exploración de los sistemas de control de gestión (SCG) en el contexto de los canales de exportación, desde la perspectiva de la empresa exportadora. Mediante la realización de un estudio cualitativo exploratorio, se pretende contribuir a la literatura sobre los SCG inter-organizativos ampliando su ámbito de interés a las relaciones down-stream de la cadena de suministros, esenciales para la competitividad de muchas empresas. Frente a estudios previos sobre SCG enfocados en relaciones proveedor-comprador, los resultados muestran que las empresas exportadoras analizadas (1) emplean múltiples mecanismos de control, principalmente cualitativos, que (2) se caracterizan por su ámbito amplio y la oportunidad en el tiempo, así como por sus bajos niveles de integración y agregación, y (3) usan algunos mecanismos -p.e., reuniones con los intermediarios- de modo interactivo, mientras que otras herramientas -p.e., contratos y acuerdos- son usadas de modo diagnóstico. Asimismo, la evidencia sugiere que la definición de sistemas formales en este contexto puede diferir de la tradicional, con amplias repercusiones sobre los marcos de análisis de los sistemas de control de gestión.

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Biografía del autor/a

Pedro Araujo Pinzon

AssociateProfessor

c/ Enrique Villegas Vélez 2
Cadiz
11002
SPAIN

Jose M. Sanchez

Associateprofessor

Gta Carlos Cano S/N
Facultad de Economicas
Facultad de Economicas
Cadiz
11002
SPAIN

Maria Velez

 

Gta. Carlos Cano s/n
Cadiz
11002
SPAIN

María Concepción Alvarez-ardet-Espejo

 

 

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Publicado
01-08-2011
Cómo citar
Araujo Pinzon, P., Sanchez, J., Velez, M., & Alvarez-ardet-Espejo, M. C. (2011). Sistemas de control para la gestión de los canales de exportación independientes: un análisis exploratorio sobre su diseño y uso. Revista De Contabilidad - Spanish Accounting Review, 14(2), 115-146. https://doi.org/10.1016/S1138-4891(11)70030-9
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