La influencia de la planificación estratégica y los sistemas de control de gestión sobre el rendimiento de las empresas constructoras: un estudio empírico en España
DOI:
https://doi.org/10.37467/gka-revsocial.v6.1403Palabras clave:
Administración de Empresas, economía, estudios empíricos, gestión empresarial, estrategia de organizacionesResumen
La importancia de las empresas constructoras para el desarrollo económico y productivo ha suscitado investigaciones en todo el mundo para identificar las herramientas de gestión que favorecen su competitividad. En este artículo se analiza, a través de una muestra de 112 empresas representativas del sector de la construcción español, la relación entre el desarrollo de planificación estratégica y la utilización de sistemas de control de gestión de la empresa y su rendimiento. Los resultados muestran que tanto los sistemas de control tradicionales, como los avanzados ejercen una influencia positiva sobre el rendimiento de la compañía; confirmándose como medio para obtener una ventaja competitiva sostenible. Otros hallazgos son el efecto positivo del tamaño y la edad de la empresa para el desarrollo de planificación estratégica formal y sistemas de control de gestión. Este estudio puede ser de interés para los empresarios y las administraciones públicas.
Citas
Adler, R. W., Everett, A. M., & Waldron, M. (2000). Advanced management accounting techniques in manufacturing: utilization, benefits, and barriers to implementation. Accounting Forum, 24(2). Retrieved from https://ssrn.com/abstract=232461 DOI: https://doi.org/10.1111/1467-6303.00032
AECA (2005). Estrategia e innovación de la pyme industrial en España. Madrid: Asociación Española de Contabilidad y Administración de Empresas.
Akhlagh, E. M., Moradi, M., Mehdizade, M., & Ahmadi, N. D. (2013). Innovation Strategies , Performance Diversity and Development : An Empirical Analysis in Iran Construction and Housing Industry. Iranian Journal of Management Studies (IJMS), 6(2), 31–60.
Aldehayyat, J. S., Khattab, A. Al, & Anchor, J. . (2011). The use of strategic planning tools and techniques by hotels in Jordan. Management Research Review, 34(4), 477–490. DOI: https://doi.org/10.1108/01409171111117898
Alonso Pérez, M., & Furio Blasco, E. (2010). La economía española. Del crecimiento a la crisis pasando por la burbuja inmobiliaria. Cahiers de Civilisation Espagnole Contemporaine, 6. http://doi.org/10.4000/ccec.3212 DOI: https://doi.org/10.4000/ccec.3212
AlSehaimi, A., & Koskela, L. (2008). Critical Evaluation of the Previous Delay Studies in Construction. In Proceedings of the 8th International Postgraduate Conference in the Built Environment, June 2008 (pp. 326–335). Prague (Czech Republic).
Amat, O., & Campa, F. (2011). Contabilidad, control de gestión y finanzas de Hoteles. Barcelona: Editorial Profit.
Amit, R., & Schoemaker, P. J. H. (1993). Strategic Assets and Organizational rent. Strategic Management Journal, 14(1), 33–46. DOI: https://doi.org/10.1002/smj.4250140105
Aragón, A., & Rubio, A. (2005). Factores asociados con el éxito competitivo de las pyme industriales en España. Universia Business Review, 8, 38–51.
Bakar, A. H. A., Tufail, M. A., Yusof, M. N., & Virgiyanti, W. (2011). Implementation of Strategic Management Practices in the Malaysian Construction Industry. Pak. J. Commer. Soc. Sci., 5(1), 140–154.
Barney, J. B. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120. DOI: https://doi.org/10.1177/014920639101700108
Barrett, P., & Sexton, M. (2006). Innovation in small, project-based construction firms. British Journal of Management, 17(4), 331–346. http://doi.org/10.1111/j.1467-8551.2005.00461.x DOI: https://doi.org/10.1111/j.1467-8551.2005.00461.x
Betts, M., & Ofori, G. (2006). Strategic planning for competitive advantage in construction. Construction Management and Economics, 10(6), 511-532. http://doi.org/10.1080/01446199200000049 DOI: https://doi.org/10.1080/01446199200000049
Brenes, E. R., Mena, M., & Molina, G. E. (2008). Key success factors for strategy implementation in Latin America. Journal of Business Research, 61(6), 590–598. http://doi.org/10.1016/j.jbusres.2007.06.033 DOI: https://doi.org/10.1016/j.jbusres.2007.06.033
Bright, J., Davies, R. E., Downes, C. A., & Sweeting, R. C. (1992). The deployment of costing techniques and practices: a UK study. Management Accounting Research, 3(3), 201–211. http://doi.org/10.1016/S1044- 5005(92)70011-0 DOI: https://doi.org/10.1016/S1044-5005(92)70011-0
Brooks, G., Heffner, A., & Henderson, D. (2014). A SWOT Analysis Of Competitive Knowledge From Social Media For A Small Start-Up Business. Review of Business Information Systems, 18(1), 23–34. Retrieved from http://cluteonline.com/journals/index.php/RBIS/article/view/8540 DOI: https://doi.org/10.19030/rbis.v18i1.8540
Brown, R. M., Gatian, A. W., & Hicks, J. J. (1995). Strategic Information Systems and Financial Performance. Journal of Management Information Systems, 11(4), 215–248. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=9508072269&site=ehost-live DOI: https://doi.org/10.1080/07421222.1995.11518065
Bueno, E. (1998). El capital intangible como clave estratégica en la competencia actual. Boletín de Estudios Económicos, 53(164), 207 –229. Retrieved from http://www.upcomillas.es/webcorporativo/Servicios/Revista ICADE/CargaFichero.asp?idDocument=DOC00000000000000666&Name=Sel.Gest. Empresarial.pdf
Cakmak, P. I., & Tas, E. (2012). Strategic planning practices of contractor firms in Turkey. Procedia - Social and Behavioral Sciences, 58, 40–46. http://doi.org/10.1016/j.sbspro.2012.09.976 DOI: https://doi.org/10.1016/j.sbspro.2012.09.976
Cameron, K., & Quinn, R. (1999). Diagnosing and changing organizational culture. Englewood Cliffs, NJ: Prentice Hall.
Camisón, C. (1997). La competitividad de la PYME industrial española: estrategia y competencias distintivas. Madrid: Civitas.
Chacón, G. (2007). La contabilidad de costos , los sistemas de control de gestión y la rentabilidad empresarial. Actualidad Contable FACES, 10(15), 29–45.
Chenhall, R. H., & Langfield-Smith, K. (1998). The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach. Accounting, Organizations & Society, 23(3), 243–264. Retrieved from http://dx.doi.org/10.1016/S0361-3682(97)00024-X DOI: https://doi.org/10.1016/S0361-3682(97)00024-X
Chileshe, N., & Kikwasi, G. J. (2014). Critical success factors for implementation of risk assessment and management practices within the Tanzanian construction industry. Engineering, Construction and Architectural Management, 21(3), 291–319. http://doi.org/http://dx.doi.org/10.1108/ECAM0120130001 DOI: https://doi.org/10.1108/ECAM-01-2013-0001
Chinowsky, P. S., & Byrd, M. A. (2001). Strategic Management in Design Firms. Journal of Professional Issues in Engineering Education and Practice, 127(1), 32–40. Retrieved from http://dx.doi.org/10.1061/(ASCE)1052-3928(2001)127:1(32) DOI: https://doi.org/10.1061/(ASCE)1052-3928(2001)127:1(32)
Chovichien, V., & Nguyen, T. A. (2013). List of indicators and criteria for evaluating construction project success and their weight assignment. In Proceedings of the 4th International Conference on Engineering, Project, and Production Management (EPPM 2013) (pp. 130–150). DOI: https://doi.org/10.32738/CEPPM.201310.0011
CNC. (2012). Informe Anual del Sector de la Construcción 2012.
CNC. (2013). Informe de Evolución del Sector de la Construcción 3er Trimestre – 2013.
Dansoh, A. (2005). Strategic planning practice of construction firms in Ghana. Construction Management and Economics, 23(2), 163–168. http://doi.org/10.1080/0144619042000241435 DOI: https://doi.org/10.1080/0144619042000241435
Davila, A., Foster, G., & Li, M. (2009). Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies. Accounting, Organizations and Society, 34(3–4), 322–347. http://doi.org/10.1016/j.aos.2008.08.002 DOI: https://doi.org/10.1016/j.aos.2008.08.002
Davila, T. (2000). An empirical study on the drivers of management control systems’ design in new product development. Accounting, Organizations and Society, 25, 383–409. http://doi.org/10.1016/S0361-3682(99)00034-3 DOI: https://doi.org/10.1016/S0361-3682(99)00034-3
— (2005). An exploratory study on the emergence of management control systems: Formalizing human resources in small growing firms. Accounting, Organizations and Society, 30, 223–248. http://doi.org/10.1016/j.aos.2004.05.006 DOI: https://doi.org/10.1016/j.aos.2004.05.006
Doloi, H. (2013). Cost Overruns and Failure in Project Management : Understanding the Roles of Key Stakeholders in Construction Projects. Journal of Construction Engineering and Management, 139, 267–279. http://doi.org/10.1061/(ASCE)CO.1943-7862 DOI: https://doi.org/10.1061/(ASCE)CO.1943-7862.0000621
Doloi, H., Sawhney, A., Iyer, K. C., & Rentala, S. (2012). Analysing factors affecting delays in Indian construction projects. International Journal of Project Management, 30, 479–489. http://doi.org/10.1016/j.ijproman.2011.10.004 DOI: https://doi.org/10.1016/j.ijproman.2011.10.004
Donoso, P. (2003). Instrumentalización del Control de Gestión. Universidad Católica de Chile.
Dunk, A. S. (2011). Product innovation, budgetary control, and the financial performance of firms. British Accounting Review, 43(2), 102–111. http://doi.org/10.1016/j.bar.2011.02.004 DOI: https://doi.org/10.1016/j.bar.2011.02.004
Edvinsson, L., & Malone, M. S. (1999). El capital intelectual. Cómo identificar y calcular el valor de los recursos intangibles de su empresa. Gestión 2000. Barcelona.
El-hallaq, K., & Tayeh, B. A. (2015). Strategic Planning in Construction Companies in Gaza Strip. Journal of Engineering Research and Technology, 2(2), 167–174.
Estrada, R., & Sánchez, V. G. (2009). Herramientas estratégicas en la PYME y su efecto en la planeación y el rendimiento: Una evidencia empírica. Revista de Economía, 26(73), 70–88.
Fernández, M., & Fuentes, D. (2007). El sector de la construcción en España. Efectos económicos y prospectiva. Boletín Económico de ICE, 2928, 49–59.
Fernández, Z., & Suárez, I. (1996). La estrategia de la empresa desde una perspectiva basada en los recursos. Revista Europea de Dirección Y Economía de La Empresa, 5(3), 73–92.
García, D., Alfaro, E., Manzaneque, M., & Banegas, R. (2012). Strategy, competitive factors and performance in small and medium enterprise (SMEs). African Journal of Business Management, 6(26), 7714–7726. http://doi.org/10.5897/AJBM11.1746 DOI: https://doi.org/10.5897/AJBM11.1746
Garengo, P., Biazzo, S., & Bititci, U. S. (2005). Performance measurement systems in SMEs: A review for a research agenda. International Journal of Management Reviews, 7(1), 25–47. http://doi.org/10.1111/j.1468-2370.2005.00105.x DOI: https://doi.org/10.1111/j.1468-2370.2005.00105.x
Gaskill, L. R., Van Auken, H. E., & Manning, R. a. (1993). A factor analytic study of the perceived causes of small business failure. Journal of Small Business Management, 31(4), 18–31. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=9410211520&site=ehost-live
Ghoddousi, P., & Hosseini, M. R. (2012). A survey of the factors affecting the productivity of construction projects in Iran. Technological and Economic Development of Economy, 18(1), 99–116. http://doi.org/10.3846/20294913.2012.661203 DOI: https://doi.org/10.3846/20294913.2012.661203
Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1999). Análisis Multivariante (5a Ed.). Madrid: Prentice Hall.
Hall, R. (1993). A framework linking intangible resources and capabilities to sustainable competitive advantage. Strategic Management Journal, 14(8), 607–618. http://doi.org/10.1002/smj.4250140804 DOI: https://doi.org/10.1002/smj.4250140804
Helms, M. M., Rodríguez, M. a., De los Ríos, L., & Hargrave, W. (Bill). (2011). Entrepreneurial potential in Argentina: a SWOT analysis. Competitiveness Review: An International Business Journal Incorporating Journal of Global Competitiveness, 21(3), 269–287. http://doi.org/10.1108/10595421111134859 DOI: https://doi.org/10.1108/10595421111134859
Heravi, A., Coffey, V., & Trigunarsyah, B. (2015). Evaluating the level of stakeholder involvement during the project planning processes of building projects. International Journal of Project Management, 33(5), 985–997. http://doi.org/10.1016/j.ijproman.2014.12.0 DOI: https://doi.org/10.1016/j.ijproman.2014.12.007
Hernández, M. (2001). Acerca de la definición de control de gestion. [En Línea] 5campus.com, Control de Gestión <http://www.5campus.com/leccion/cgdefi> Consultado 10/11/2016. Retrieved from http://www.5campus.com/leccion/cgdefi
Hernando, M. del C. (2014). Un modelo de control de gestión para la pequeña empresa familiar en España: Especial referencia a los activos intangibles. Universidad de Alcalá de Henares. Retrieved from http://hdl.handle.net/10017/25744
Holmes, S., & Nicholls, D. (1989). Moedlling the accounting information requirements of small businesses. Accounting and Business Research, 19(74), 143–150. http://doi.org/10.1080/00014788.1989.9728844 DOI: https://doi.org/10.1080/00014788.1989.9728844
Huck, J., & McEwen, T. (1991). Competencies needed for small business success: Perceptions of Jamaican entrepreneurs. Journal of Small Business Management, 29(2), 90–93.
Islam, M., & Khadem, M. (2013). Productivity determinants in Oman construction industry. International Journal of Productivity and Quality Management, 12(4), 2013. http://doi.org/10.1504/IJPQM.2013.056736 DOI: https://doi.org/10.1504/IJPQM.2013.056736
Ismail, N. A., & King, M. (2005). Firm performance and AIS alignment in Malaysian SMEs. International Journal of Accounting Information Systems, 6, 241–259. http://doi.org/10.1016/j.accinf.2005.09.001 DOI: https://doi.org/10.1016/j.accinf.2005.09.001
Jermias, J., & Gani, L. (2004). Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: a fitness landscape approach. Management Accounting Research, 15, 179–200. http://doi.org/10.1016/j.mar.2004.03.002 DOI: https://doi.org/10.1016/j.mar.2004.03.002
Kanthi, S. (2007). A framework for management control research. Journal of Management Development, 26(9), 895–915. http://doi.org/10.1108/02621710710819366 DOI: https://doi.org/10.1108/02621710710819366
Kaplan, R. S., & Norton, D. P. (1992). The Balanced Scorecard - Masures that drive performance. Harvard Business Review, 70(1), 71–79. http://doi.org/00178012
Kazaz, A., & Ulubeyli, S. (2009). Strategic Management Practices in Turkish Construction Firms. Journal of Management in Engineering, 25(4), 185–194. http://doi.org/10.1061/(ASCE)0742-597X(2009)25:4(185) DOI: https://doi.org/10.1061/(ASCE)0742-597X(2009)25:4(185)
Kennedy, T., & Affleck-Graves, J. (2001). The impact of activity-based costing techniques on firm performance. Journal of Management Accounting Research, 13(1), 19–45. http://doi.org/10.2308/jmar.2001.13.1.19 DOI: https://doi.org/10.2308/jmar.2001.13.1.19
Kikwasi, G. J. (2012). Causes and Effects of Delays and Disruptions in Construction Projects in Tanzania. Australasian Journal of Construction Economics and Building Conference Series, 1(2), 52–59. DOI: https://doi.org/10.5130/ajceb-cs.v1i2.3166
Kraus, S., Harms, R., & Schwarz, E. J. (2006). Strategic planning in smaller enterprises – new empirical findings. Management Research News, 29(6), 334–344. http://doi.org/10.1108/01409170610683851 DOI: https://doi.org/10.1108/01409170610683851
Lippman, S. A., & Rumelt, R. P. (1982). Uncertain imitability : an analysis of interfirm differences in efficiency under competition. Bell Journal of Economics, 13(2), 418–438. DOI: https://doi.org/10.2307/3003464
Liu, Z. (2010). Strategic financial management in small and medium-sized enterprises. International Journal of Business & Management, 5(2), 132–136. Retrieved from http://www.ccsenet.org/journal/index.php/ijbm/article/viewFile/5058/4208 DOI: https://doi.org/10.5539/ijbm.v5n2p132
López-Valeiras, E., González-Sánchez, M. B., Gómez-Conde, J., & Rodríguez-González, E. (2012). El efecto moderador de los sistemas contables de gestión sobre la relación entre el capital humano y la internacionalización. Cuadernos de Contabilidad, 13(32), 25–41. Retrieved from http://www.scielo.org.co/pdf/cuco/v13n32/v13n32a02.pdf
Lu, W., Shen, L., & Yam, M. C. H. (2008). Critical success factors for competitiveness of contractors: A China study. Journal of Construction Engineering and Management, 134(12), 972–982. http://doi.org/10.1061/(ASCE)0733-9364(2008)134:12(972) DOI: https://doi.org/10.1061/(ASCE)0733-9364(2008)134:12(972)
Luck, T. K. (1996). Success in Hong Kong: Factors self-reported by successful small business owners. Journal of Small Business Management, 34(3), 68–75. Retrieved from http://search.proquest.com/abicomplete/docview/220997587/13E37C347539991028/16?accountid=14570nhttp://media.proquest.com/media/pq/classic/doc/10094589/fmt/pi/rep/NONE?hl=&cit:auth=Luk,+T+K&cit:title=Success+in+Hong+Kong:+Factors+self-reported+by+
Lussier, R. N., & Pfeifer, S. (2001). A cross national prediction model for business Success. Journal of Small Business Management, 39(3), 228–239. DOI: https://doi.org/10.1111/0447-2778.00021
Maes, J., Sels, L., & Roodhooft, F. (2005). Modelling the link between management practices and financial performance. Evidence from small construction companies. Small Business Economics, 25(1), 17–34. http://doi.org/10.1007/s11187-005-4255-y DOI: https://doi.org/10.1007/s11187-005-4255-y
Manley, K. (2008). Against the odds: Small firms in Australia successfully introducing new technology on construction projects. Research Policy, 37(10), 1751–1764. DOI: https://doi.org/10.1016/j.respol.2008.07.013
Martín, R., & González, J. (2011). Análisis estratégico de la industria de la construcción en España. Cuadernos de Gestión, 11(1), 141–161. http://doi.org/10.5295/cdg.100193rm DOI: https://doi.org/10.5295/cdg.100193rm
Martín, R., González, J., & Arguedas, R. (2012). Estructura de costes en el sector de la construcción en España. Revista de La Construcción, 11(3), 17–31. DOI: https://doi.org/10.4067/S0718-915X2012000300003
Martínez, R., Charterina, J., & Araujo, A. (2010). Un modelo causal de competitividad empresarial planteado desde la VBR: Capacidades directivas, de innovación, marketing y calidad. Investigaciones Europeas de Dirección Y Economía de La Empresa, 16(2), 165–188. http://doi.org/10.1016/S1135-2523(12)60117-8 DOI: https://doi.org/10.1016/S1135-2523(12)60117-8
Matthews, C. H., & Scott, S. G. (1995). Uncertainty and planning in small and entrepreneurial firms: An empirical assessment. Journal of Small Business Management, 33(4), 34–52.
McMahon, R. G. P., & Davies, L. G. (1994). Financial reporting and analysis practices in small enterprises: Their association with growth rate and financial performance. Journal of Small Business Management, 32(1), 9–17.
Medina, M., Ballina, F., Barquero, J. D., Molina, V. M., & Guerrero, L. (2011). Análisis estratégico para el desarrollo de la micro, pequeña y mediana empresa en el Estado de Coahuila, México. Revista Internacional Administración & Finanzas, 4(3), 1–19.
Merz, G. R., & Sauber, M. H. (1995). Profiles of manegerial activities in small firms. Strategic Management Journal, 16(7), 551–564. http://doi.org/10.1002/smj.4250160705 DOI: https://doi.org/10.1002/smj.4250160705
Miles, R. E., & Snow, C. C. (1978). Organizational strategy, structure and process. New York: McGraw Hill. DOI: https://doi.org/10.2307/257544
Mintzberg, H. (1994). The rise and fall of strategic planning. New York: Prentice Hall.
Molenaar, K. R., Javernick-Will, A., Bastias, A. G., Wardwell, M. A., & Saller, K. (2013). Construction Project Peer Reviews as an Early Indicator of Project Success. Journal of Management in Engineering, 29, 327–333. http://doi.org/10.1061/(ASCE)ME.1943-5479.0000149 DOI: https://doi.org/10.1061/(ASCE)ME.1943-5479.0000149
Mueller, C. B., & Naffziger, D. W. (1999). Strategic planning in small firms: Activity and process realities. Journal of Small Business Strategy, 10(1), 78–85.
Naranjo, J. C., Sanz, R., & Jiménez, D. (2008). Cultura organizacional e innovación: un estudio empírico. En, J. Pindado García. In Estableciendo puentes en una economía global (p. 57). Salamanca, España: ESIC.
Naranjo-Gil, D., & Hartmann, F. (2007). Management accounting systems, top management team heterogeneity and strategic change. Accounting, Organizations and Society, 32(7–8), 735–756. http://doi.org/10.1016/j.aos.2006.08.003 DOI: https://doi.org/10.1016/j.aos.2006.08.003
Nguyen, T. A., Chovichien, V., & Takano, S. (2013). Quantitative Weighting for Evaluation Indexes of Construction Project Success by Application of Structural Equation Modeling. International Journal of Construction Engineering and Management, 2(3), 70–84. http://doi.org/10.5923/j.ijcem.20130203.05
O’Regan, N., Kling, G., Ghobadian, A., & Perren, L. (2012). Strategic positioning and grand strategies for high-technology SMEs. Strategic Change, 21(5–6), 199–215. DOI: https://doi.org/10.1002/jsc.1904
Olawale, Y., & Sun, M. (2010). Cost and time control of construction projects: Inhibiting factors and mitigating measures in practice. Construction Management and Economics, 28(5), 509–526. DOI: https://doi.org/10.1080/01446191003674519
Olson, P. D., & Bokor, D. W. (1995). Strategy process-content interaction: effects on growth performance in small start-up firms. Journal of Small Business Management, 33(1), 34–44.
Orozco, F., Serpell, A., & Molenaar, K. (2011). Competitiveness factors and indexes for construction companies: findings of Chile. Revista de La Construcción, 10(1), 91–107. http://doi.org/10.4067/S0718-915X2011000100009 DOI: https://doi.org/10.4067/S0718-915X2011000100009
Pearce, J. A., & Robinson, R. B. (2011). Strategic management : formulation , implementation , and control (12th ed.). New York: McGraw-Hill.
Pellicer, E., Correa, C. L., Yepes, V., & Alarcón, F. (2012). Organizational improvement through standardization of the innovation process in construction firms. Engineering Management Journal, 24(2), 40–53. DOI: https://doi.org/10.1080/10429247.2012.11431935
Pellicer, E., Yepes, V., & Rojas, R. J. (2010). Innovation and Competitiveness in A Case Study. Journal of Management Research, 10(2), 103–115.
Penrose, E. T. (1959). The Theory of Growth of the Firm. London: Basil Blackwell.
Perry, S. C. (2001). The Relationship between Written Business Plans and the Failure of Small Businesses in the U.S. Journal of Small Business Management, 39(3), 201–208. http://doi.org/10.1111/1540-627X.00019 DOI: https://doi.org/10.1111/1540-627X.00019
Porter, M. E. (1980). Competitive strategy: Techniques for analyzing industries and competitors. New York. The Free Press. http://doi.org/10.1002/smj.4250020110 DOI: https://doi.org/10.1002/smj.4250020110
Robinson, R. B., & Pearce, J. A. (1984). Research Thrusts in Small Firm Strategic Planning. Academy of Management Review, 9(1), 128–137. http://doi.org/10.5465/AMR.1984.4278109 DOI: https://doi.org/10.5465/amr.1984.4278109
Rodríguez, A. (2007). Transferencia de conocimiento en relaciones inter-organizacionales: su efecto sobre el desempeño de la firma receptora. Estudios Gerenciales, 23(103), 18–19. DOI: https://doi.org/10.1016/S0123-5923(07)70008-6
Rubio, A., & Aragón, A. (2002). Factores explicativos del éxito competitivo. Un estudio empírico en la pyme. Cuadernos de Gestión, 2(1), 49–63. Retrieved from http://dialnet.unirioja.es/servlet/dcart?info=link&codigo=309739&orden=85784
Rueda, G., & Arias, M. L. (2009). Los sistemas de información contable en la administración estratégica organizacional. Cuadernos de Contabilidad, 10(27), 247–268. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&db=fua&AN=59522377&lang=es&site=ehost-live
SEOPAN. (2013). Informe Económico 2012. Madrid.
Sexton, M., & Barrett, P. (2003). Appropriate innovation in small construction firms. Construction Management and Economics, 21(6), 623–633. http://doi.org/10.1080/0144619032000134156 DOI: https://doi.org/10.1080/0144619032000134156
Simion-Melinte, C., & Istrate, C. (2014). Policy options for the competitiveness of the construction sector in the European Union. In Poceedings of the 8th International Management Conference. “Management challenges for sustainable development”, November 6th-7th (pp. 370–377). Bucharest, Romania.
Simons, R. (1990). The role of management control systems in creating competitive advantage: new perspectives. Accounting, Organizations and Society, 15(1–2), 127–143. http://doi.org/10.1016/0361-3682(90)90018-P DOI: https://doi.org/10.1016/0361-3682(90)90018-P
Stewart, T. A. (2001). La nueva riqueza de las organizaciones: el capital intelectual. Buenos Aires: Granica.
Street, C. T., & Meister, D. B. (2004). Small business growth and internal transparency: the role of information systems. MIS Quarterly, 28(3), 473–506. DOI: https://doi.org/10.2307/25148647
Sweis, R. J., Shanak, R. O., El Samen, A. A., & Suifan, T. (2014). Factors affecting quality in the Jordanian housing sector. International Journal of Housing Markets and Analysis, 7(2), 175–188. http://doi.org/10.1108/IJHMA-01-2013-0004 DOI: https://doi.org/10.1108/IJHMA-01-2013-0004
Takim, R., & Adnan, H. (2008). Analysis of effectiveness measures of construction project success in Malaysia. Asian Social Science, 4(7), 74–91. http://doi.org/10.5539/ass.v4n7p74 DOI: https://doi.org/10.5539/ass.v4n7p74
Takim, R., Akintoye, A., & Kelly, J. (2004). Analysis of measures of construction project success in Malaysia. In 20th Annual Arcom Conference. Association of Researchers in Construction Management, Heriot Watt University.
Thompson, A. A., Peteraf, M. A., Gamble, J. E., & Strickland, A. J. (2016). Crafting and executing strategy: the quest for competitive advantage (Twentieth). New York: McGraw-Hill.
Toluyemi, T. (1999). The role of accounting information system in the sustainability of agricultural development projects in Nigeria. Information Technology for Development, 8(4), 209–220. Retrieved from http://dx.doi.org/10.1080/02681102.1999.9525311 DOI: https://doi.org/10.1080/02681102.1999.9525311
Toor, S., & Ogunlana, S. O. (2009). Construction professionals’ perception of critical success factors for large‐scale construction projects. Construction Innovation, 9(2), 149–167. DOI: https://doi.org/10.1108/14714170910950803
Tseng, S. M. (2010). The correlation between organizational culture and knowledge conversion on corporate performance. Journal of Knowledge and Management, 14(2), 269–284. DOI: https://doi.org/10.1108/13673271011032409
Uc Heredia, L. J., García, D., & Bastida, F. J. (2008). Los sistemas de control de gestión y la innovación : Su efecto sobre el rendimiento de las PYMES. Actualidad Contable FACES, 11(17), 135–152. Retrieved from http://www.redalyc.org/articulo.oa?id=25711784012
Van Auken, H., Madrid, A., & García, D. (2008). Innovation and performance in Spanish manufacturing SMEs. International Journal of Entrepreneurship and Innovation Management, 8(1), 36–56. DOI: https://doi.org/10.1504/IJEIM.2008.018611
Williams, J. J., & Seaman, A. E. (2002). Management accounting systems change and departmental performance : the influence of managerial information and task uncertainty. Management Accounting Research, 13(4), 419–445. http://doi.org/10.1006/mare.2002.0199 DOI: https://doi.org/10.1006/mare.2002.0199
Zahedi-Seresht, M., Akbarijokar, M., Khosravi, S., & Afshari, H. (2014). Construction project success ranking through the data envelopment analysis. Journal of Data Envelopment Analysis and Decision Science, 2014, 1–13. http://doi.org/10.5899/2014/dea-00056 DOI: https://doi.org/10.5899/2014/dea-00056
Zaina, S. M., & Ezlin, N. (2013). Improvement and progress of Construction Management by employing Last Planner System in Malaysia. Jurnal UMP Social Sciences and Technology Management, 1(1), 18–24.
Zakaria, M., Dahalan, H., & Ahmad, N. (2014). Strategy implementation obstacles encountered by Malaysian engineering contractors. In The 4th International Conference on Technology and Operations Management (ICTOM04) (pp. 501–518). Kuala Lumpur, Malaysia. Retrieved from http://stmlportal.net/ictom04/TOC.html
Zarook, T., Rahman, M. M., & Khanam, R. (2013). The impact of demographic factors on accessing finance in Libya’s SMEs. International Journal of Business and Management, 8(14), 55–65. http://doi.org/10.5539/ijbm.v8n14p55 DOI: https://doi.org/10.5539/ijbm.v8n14p55
Descargas
Publicado
Cómo citar
Número
Sección
Licencia
Aquellos autores/as que publiquen en esta revista, aceptan los términos siguientes:
- Los autores/as conservarán los derechos morales sobre la obra y cederán a la revista los derechos comerciales.
