The Influence of the Strategic Planning and Management Control Systems on Construction Companies Performance: an Empirical Study in Spain

Authors

  • José Giménez Sánchez Universidad Politécnica de Cartagena
  • Domingo García Pérez de Lema Universidad Politécnica de Cartagena
  • Antonia Madrid-Guijarro Universidad Politécnica de Cartagena

DOI:

https://doi.org/10.37467/gka-revsocial.v6.1403

Keywords:

Planning, Control, Performance, Size, Age, Construction Sector, Competitiveness

Abstract

In this article, we analyse through a sample of 112 companies representing the Spanish construction sector, the relationship between the development of strategic planning and the use of management control systems of the company and its performance. The results show that, traditional and advanced control systems, exert a positive influence on company performance. Therefore, the establishment of control systems was confirmed as a means to obtain a sustainable competitive advantage. Other findings were the positive effect of company size and age in the development of formal strategic planning and management control systems.

Author Biographies

José Giménez Sánchez, Universidad Politécnica de Cartagena

Licenciado en Administración y Dirección de Empresas por la Universidad Politécnica de Cartagena (UPCT). Desarrolló su carrera profesional como director financiero en compañías multinacionales, compaginando su actividad en la empresa con la investigación científica y la labor docente y como ponente en diversas instituciones educativas. Consultor especializado en Estrategia Empresarial y Operaciones Corporativas. Diploma de Estudios Avanzados (DEA) en Análisis Económico y Jurídico de la Empresa. Suficiencia Investigadora. Premio “Economía y Empresa” concedido por el Ilustre Colegio de Economistas de la Región de Murcia.

Domingo García Pérez de Lema, Universidad Politécnica de Cartagena

Doctor en Ciencias Económicas y Empresariales por la Universidad Murcia, Catedrático del Departamento de Economía Financiera y Contabilidad en la Universidad Politécnica de Cartagena. Consultor especializado en Planes de Viabilidad y Valoración de Empresas. Director de la Cátedra Emprendedores y Coordinador de Creación de Empresas de I+D+i en la UPCT. Director del Observatorio Económico de la Pyme de la Región de Murcia. Presidente de la Comisión de Valoración y Financiación de Empresas en la Asociación Española de Contabilidad y Administración de Empresas. Co-Director de la Fundación Análisis Estratégico para el Desarrollo de la Pyme (FAEDPYME).

Antonia Madrid-Guijarro, Universidad Politécnica de Cartagena

Titular de Universidad en el Departamento de Economía Financiera y Contabilidad de la Universidad Politécnica de Cartagena. Sus líneas de investigación son la innovación en la Pyme, restricciones financieras y factores de éxito competitivo. Ha participado en congresos internacionales y publicado en revistas de impacto tales como Journal of Small Business Management, Journal of Entrepreneurship and Regional Development, Australian Accounting Journal y Spanish Accounting Journal, entre otras. Es sub-directora de investigación de la Oficina de Emprendedores y Empresas de Base Tecnológica en la Universidad Politécnica de Cartagena.

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21-03-2017

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Giménez Sánchez, J., García Pérez de Lema, D., & Madrid-Guijarro, A. (2017). The Influence of the Strategic Planning and Management Control Systems on Construction Companies Performance: an Empirical Study in Spain. SOCIAL REVIEW. International Social Sciences Review Revista Internacional De Ciencias Sociales, 6(1). https://doi.org/10.37467/gka-revsocial.v6.1403

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Vol. 6 No. 1 (2017)

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Research articles

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