Los indicadores no financieros del rendimiento empresarialvalidación de un instrumento de medida de su utilización

  1. Marín Vinuesa, Luz María
Revista:
Boletín de estudios económicos

ISSN: 0006-6249

Año de publicación: 2011

Volumen: 66

Número: 202

Páginas: 157-176

Tipo: Artículo

DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Boletín de estudios económicos

Resumen

El presente trabajo trata de comprobar si la escala desarrollada por Perera Harrison y Poole para medir el uso de indicadores no financieros del rendimiento goza de validez para su aplicación en un sector concreto de actividad, el sector industrial del mueble en España. Dicho estudio ha sido motivado principalmente por la ausencia de este tipo de análisis en la industria española. En el análisis factorial confirmatorio (AFC) realizado sobre una muestra de 130 empresas se corrobora la validez del citado instrumento de medida. Los resultados muestran la capacidad de dicho instrumento para reflejar el peculiar uso que los directivos de la industria del mueble hacen de los indicadores no financieros del rendimiento empresarial.

Referencias bibliográficas

  • ABDEL-MAKSOUD, A.; DUGDALE, D. y LUTHER, R. (2005): "Non-financial performance measurement in manufacturing companies", The British Accounting Review, 37, 261-297.
  • ABERNETHY, M.A. y LILLIS, A.M. (1995): "The impact of manufacturing flexibility on management control system design", Accounting Organizations and Society, 20, 241-258.
  • ARANDA, C.; ARELLANO, J. y BASABE M. (2008): "Forms of use of non-financial measures: evidence from the manufacturing sector in Navarra (Spain)", Revista Española de Financiación y Contabilidad, XXXVII (139), 441-467.
  • BOLLEN, K.A. (1989): Structural equations with latent variables. New York: Wiley.
  • BROWNELL, P. (1985): "Budgetary Systems and the control of functionally differentiated organizational activities", Journal of Accounting Research, 23, 502-512.
  • BYRNE, B.M. (2001): Structural Equations Modeling with AMOS: Basic Concepts, Applications, and Programming. Lawrence Erlbaum Associates, Inc. Publishers.
  • CHASE R.B. (1990): "Dimensioning the service factory", in Ettlie, J.E., Burstein, M. & Flegenbaum, A. (eds.) Research Agenda for the Next Decade (Boston: Kluwer).
  • CHENHALL, R. H. (1997): "Reliance on manufacturing performance measures, Total Quality Management and Organizational performance", Management Accounting Research, 8, 187-206.
  • CHENHALL, R. H. (2003): "Management control systems design within its organizational context: findings from contingency-based research and directions for the future", Accounting, Organizations and Society, 8, 127-168.
  • CHENHALL, R. H. (2005): "Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study", Accounting Organizations and Society, 30, 395-422.
  • CHONG, V. y CHONG, K. (1997): "Strategic choices, environmental uncertainty and SBU performance: a note on the intervening role of management accounting systems", Accounting and Business Research, 27, 268-76.
  • DANIEL, S.J. y REITSPERGER, W.D. (1991): Linking quality Strategy with Management Control Systems: Empirical Evidence from Japanese Industry, Accounting Organizations and Society, 16 (7), 601-618.
  • DENT, J.F. (1990): "Strategy, Organization and control: some possibilities for Accounting Research", Accounting Organization and Society, 15 (1-2), 3-25.
  • FERNÁNDEZ-FEIJÓO, B.; GAGO, S. y URRUTIA, I. (2003): "El cuadro de mando integral en las Pymes: un instrumento para su contabilidad estratégica", Partida Doble, 145, 40-53.
  • FISHER, J. (1995): "Contingency-based research on management control systems: categorization by level of complexity", Journal of Accounting Literature, 14, 24-53.
  • GERDIN, J. y GREVE, J. (2004): "Forms of contingency fit in management accounting: research a critical review", Accounting Organization and Society, 29, 303- 326.
  • GOOLD, M. y CAMPBELL, A. (1987): Strategies and Styles, Blackwell.
  • HAIR, J.F.; ANDERSON, R.E.; TATHAM, R.L. y BLACK, W.C. (1999): Análisis Multivariante, 5a Ed. Prentice Hall Iberia, Madrid.
  • HOQUE, Z. (2004): "A contingency model of the association between strategy, environmental uncertainty and performance measurement: impact on organizational performance", International Business Review, 13, 485-502.
  • HOQUE, Z. (2005): "Linking environmental uncertainty to non-financial performance measures and performance: a research note", The British Accounting Review, 37, 471-481.
  • HOQUE, Z. y JAMES (2000): "Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance", Journal of Management Accounting Research, 12 (1), 1-17.
  • HORNGREN, C.T.; FOSTER, G. y DATAR, S. (1994): Cost accounting: a managerial emphasis. Englewood Cliffs, NJ: Prentice-Hall international, Inc.
  • HOWELL, R.A. y SOUCY, S.R. (1987): "Operating Controls in the new Manufacturing Environment", Management Accounting, October, 25-31.
  • ITTNER, C.D. y LARCKER, D.L. (1997): "Quality Strategy, Strategic Control systems and Organizational performance", Accounting Organizations and Society, 22 (3- 4), 293-314.
  • JARVIS CH. B.; MACKENZIE, S.B. y PODSAKOFF, P.M. (2003): "A critical review of constructs indicators and measurement model misspecification in marketing and consumer research", Journal of Consumer Research, 30(2), 199-218.
  • KAPLAN, R.S. (1983): "Measuring manufacturing Performance: A new Challenge for Management Accounting Research", Accounting Review, 686-705.
  • KAPLAN, R.S. (1984): "The evolution of management accounting", The Accounting Review, 59, 390-418.
  • KAPLAN, R.S. y NORTON, D.P. (1996): The Balanced Scorecard: Traslating Strategy into Action, Harvard Business Scholl Press, Boston, M.A.
  • KENNEDY, F.A. y WINEDER, S.K. (2008): "A Control Framework: Insights from evidence on lean accounting", Management Accounting Research, 19(4), 301-326.
  • LANGFIELD-SMITH, K. (1997): "Management control Systems and Strategy: A Critical Review", Accounting Organization and Society, 22, 207-232.
  • MASKELL, B.H. (1989): "Performance Measurement for World Class Manufacturing", Manufacturing Horizons, part I, II y III, july, 62, august, 48-50, September, 36-41.
  • MCNAIR, C.J.; LYNCH, R.L. y CROSS, K.F. (1990): "Do Financial and non-Financial Performance Measures have to Agree?", Management Accounting, november, 28-36.
  • NARANJO-GIL, D. (2006a): "El uso del Sistema Contable de Gestión en la implantación de la estrategia", Revista Española de Financiación y Contabilidad, XXXV(128), 157-179.
  • NARANJO-GIL, D. (2006b): "Salvando las dificultades del uso de la encuesta en la investigación contable de gestión: una aplicación empírica", Revista Española de Financiación y Contabilidad, XXXII (129), 361-385.
  • PERERA, S. y HARRISON, G. y POOLE, M. (1997): "Customer-Focused Manufacturing Strategy and the Use of Operations-Based Non-Financial Performance Measures: A Research Note", Accounting, Organizations and Society, 22 (6), 557-572.
  • SIM, K. y KILLOUGH, L. (1998): "The performance effects of complementarities between manufacturing practices and management accounting systems", Journal of Management Accounting Research, 10, 325-346.
  • SIMONS, R. (1995): Levers of Control: How Mangers Use innovative Control Systems to Drive Strategic Renewal, Harvard Business School Press.
Fuente de los datos: Dialnet