Efectos positivos del uso de indicadores no financieros. Una aplicación empírica

  1. Marín Vinuesa, Luz María 1
  2. Ruiz-Olalla Corcuera, María del Carmen 1
  1. 1 Universidad de La Rioja
    info

    Universidad de La Rioja

    Logroño, España

    ROR https://ror.org/0553yr311

Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2011

Número: 149

Páginas: 65-96

Tipo: Artículo

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DOI: 10.1080/02102412.2011.10779698 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

El presente artículo analiza si existe un comportamiento distinto en los factores que afectan al uso de los indicadores no fi nancieros, y en los benefi cios que se derivan de dicho uso, entre empresas certifi cadas con la norma ISO 9000 y empresas no certifi cadas con dicha norma. El trabajo empírico se realiza sobre el sector industrial del mueble en España. En un primer análisis se comprueba que el interés por la calidad es distinto de la posesión del certifi cado ISO 9000. Concretamente, se comprueba un comportamiento diferente en el interés por la calidad, el uso de los indicadores, el tamaño, el resultado de la calidad y las ventajas competitivas, para empresas certifi cadas y no certifi - cadas. Los resultados del análisis estructural muestran que la infl uencia que el interés por la calidad ejerce sobre el uso de los indicadores no fi nancieros, y asimismo, los efectos positivos que se derivan de este mayor «reporting», no dependen de la posesión de ISO 9000; sin embargo, los efectos del tamaño empresarial sobre las citadas relaciones son estadísticamente diferentes para empresas que tienen certifi cado ISO 9000 que para empresas que no lo tienen.

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