Género y dirección frontera en relaciones interorganizativas: estudio exploratorio de su influencia sobre los sistemas de control para la gestión de los canales de exportación independientes

Gender and boundary management in interorganisational relationships: an exploratory study about its influence on control systems to manage externalised export channels

  • Pedro Araújo Pinzón Departamento de Economía Financiera y Contabilidad, Universidad de Cádiz
  • Raquel Flórez López Departamento de Dirección de Empresas, Universidad Pablo de Olavide
  • Jose Manuel Sánchez Vázquez Departamento de Organización, Universidad de Cádiz
  • María Vélez Elorza Departamento de Economía Financiera y Contabilidad, Universidad de Cádiz
Palabras clave: Género, relaciones inter-organizativas, sistemas de control de gestión, canales de exportación independientes

Resumen

Esta investigación contribuye al conocimiento sobre los sistemas de control de gestión (SCG) en las relaciones inter-organizativas introduciendo la diversidad de género de la persona responsable de la dirección frontera. A través de un análisis cuantitativo exploratorio desarrollado en el contexto de la gestión de los canales de exportación externalizados, se investiga el efecto de las diferencias de género en el nivel de implantación de los diversos tipos de control (de resultados, de comportamiento y social) y en el modo de uso (diagnóstico e interactivo) de los SCG. Los resultados no evidencian diferencias significativas asociadas al género en cuanto al grado de implantación de los tipos de control ni a la utilidad e importancia conferida a los modos de uso de la información de los SCG. No obstante, los resultados sí indican una cierta preferencia de las mujeres por el uso interactivo, acorde con las habilidades y características socialmente atribuidas a su género.

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Publicado
01-01-2010
Cómo citar
Araújo Pinzón, P., Flórez López, R., Sánchez Vázquez, J. M., & Vélez Elorza, M. (2010). Género y dirección frontera en relaciones interorganizativas: estudio exploratorio de su influencia sobre los sistemas de control para la gestión de los canales de exportación independientes. Revista De Contabilidad - Spanish Accounting Review, 13(1), 17-52. https://doi.org/10.1016/S1138-4891(10)70011-X
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