Mostrar el registro sencillo del ítem

dc.contributoren-US
dc.contributores-ES
dc.contributorpt-BR
dc.creatorUrquidi Martin, Ana c.
dc.creatorTamarit Aznar, Carmen
dc.creatorRipoll Feliu, Vicente
dc.date2015-12-31
dc.date.accessioned2018-12-11T13:18:17Z
dc.date.available2018-12-11T13:18:17Z
dc.identifierhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/1621
dc.identifier10.18359/rfce.1621
dc.identifier.urihttp://repository.unimilitar.edu.co/handle/10654/19549
dc.descriptionThe aim of this study is to identify the contextual factors that potentially influence or are involved in the choice and efficiency of the internal information system. The raised research follows an explanatory study. It focuses on a single economic sector, because it allows limiting the effects of market conditions, the economic cycle and production technology. The chosen sector has been the hotel industry. It is concluded that the performance of an organization depends on the link between strategy, structure and internal reporting system implemented in the organization.en-US
dc.descriptionEl objetivo del presente trabajo es identificar los factores contextuales que potencialmente influyen o están implicados en la elección y eficiencia del sistema de información interno. La investigación planteada obedece a un estudio explicativo. Se centra en un solo sector económico, debido a que permite acotar los efectos derivados de las condiciones de mercado, del ciclo económico y de la tecnología de producción. El sector elegido ha sido el hotelero. Se concluye que el rendimiento de una organización depende del acoplamiento entre la estrategia, la estructura y el sistema de información interno implantado en la organización.es-ES
dc.descriptionO objetivo do presente trabalho é identificar os fatores contextuais que potencialmente influenciam ou estão implicados na escolha e eficiência do sistema interno de informação. A pesquisa proposta obedece a um estudo explicativo. Centra-se em um único setor econômico, devido a que com isto permite melhor dimensionar os efeitos derivados das condições de mercado, do ciclo econômico e da tecnologia de produção. O setor escolhido foi o hoteleiro. Conclui-se que o rendimento de uma organização depende do acoplamento entre a estratégia, a estrutura e o sistema interno de informação implantado na organização.pt-BR
dc.formatapplication/pdf
dc.formatapplication/xml
dc.languagespa
dc.publisherUniversidad Militar Nueva Granadaes-ES
dc.relationhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/1621/1385
dc.relationhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/1621/2729
dc.relation/*ref*/Abdel-Maksoud, A.B. (2004). Manufacturing in the UK: contemporary characteristics and performance indicators. En: Journal of Manufacturing Technology Management, 15: 155-171.
dc.relation/*ref*/Abernethy, M.A. & Bouwens, J. (2005). Determinants of accounting innovation implementation. En: Abacus, 41: 217–239.
dc.relation/*ref*/Baines, A. & Langfield-Smith, K. (2003). Antecedents to management accounting change: a structural equation approach. En: Accounting, Organizations and Society, 28 (7-8): 675-698.
dc.relation/*ref*/Banker, R.D.; Potter, G. & Schroeder, R.G. (1993). Reporting manufacturing performance measures to workers: an empirical study. En: Journal of Management Accounting Research, 5: 33-55.
dc.relation/*ref*/Bastian, E. & Muchlish, M. (2012). Perceived Environment Uncertainty, Business Strategy, Performance Measurement Systems and Organizational Performance. En: Procedia Social and Behavioral Sciences, 65 (3): 787–792.
dc.relation/*ref*/Becerra, M.; Santaló, J. & Silva, R. (2013). Being better vs. being different: Differentiation, competition, and pricing strategies in the Spanish hotel industry. En: Tourism Management, 34: 71–79.
dc.relation/*ref*/Bisbe, J. & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. En: Accounting, Organizations and Society, 29 (8): 709–737.
dc.relation/*ref*/Brenes, E.; Montoya, D. & Ciravegna, L. (2014). Differentiation strategies in emerging markets: The case of Latin American agribusinesses. En: Journal of Business Research, 67 (5): 847–855.
dc.relation/*ref*/Bright, J.; Davies, R.E.; Downes C.A. & Sweeting, R.C. (1992). The deployment of costing techniques and practices: a UK study. En: Management Accounting Research, 3 (3): 201-211.
dc.relation/*ref*/Burkert, M.; Davila, A.; Mehta, K. & Oyon, D. (2104). Relating alternative forms of contingency fit to the appropriate methods to test them. En: Management Accounting Research, 25 (1): 6-29.
dc.relation/*ref*/Burns, T. & Stalker, G.M. (1961). The management of innovation. Tavistock, London.
dc.relation/*ref*/Chapman, C.S. (1998). Accountants in organizational networks. En: Accounting, Organizations and Society, 23 (8): 737–766.
dc.relation/*ref*/Chenhall, R.; Hall, M. & Smith, D. (2013). Performance measurement, modes of evaluation and the development of compromising accounts. En: Accounting, Organizations and Society, 38 (4): 268–287.
dc.relation/*ref*/Chenhall, R.H. (2003). Management control systems design within its organizational context: finding from contingency-based research and directions for the future. En: Accounting, Organizations and Society, 28 (2-3): 127-168.
dc.relation/*ref*/Chenhall, R.H. & Langfield-Smith, K. (1998a). Adoption and benefits of management accounting practices: an Australian study. En: Management Accounting Research, 9 (1): 1- 19.
dc.relation/*ref*/Chenhall, R.H. & Langfield-Smith, K. (1998b). The relationship between strategies priorities, management techniques and management accounting: an empirical investigation using a systems approach. En: Accounting, Organizations and Society, 23 (3): 243-264.
dc.relation/*ref*/Chenhall, R.H. & Morris, D. (1986). The impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems. En: The Accounting Review, 61: 16-35.
dc.relation/*ref*/Chin, W.W. (1998). The Partial Least Squares Approach to Structural Equation Modeling, en G.A. Marcoulides [ed.]: Modern Methods for Business Research, 295-336. Mahwah, NJ: Lawrence Erlbaum Associates, Publisher.
dc.relation/*ref*/Chong, V.K. & Chong, K.M. (1997). Strategic choices, environmental uncertainty and SBU performance: a note on the intervening role of management accounting systems. En: Accounting and Business Research, 27 (4): 268–276.
dc.relation/*ref*/Christensen, J. & Demski, J. (2003). Accounting Theory—An Information Content Perspective. New York: McGraw-Hill. Claver-Cortés, E.; Molina-Azorín, J.F. & Pereira-Moliner, J. (2007). Competitiveness in mass tourism. En: Annals of Tourism Research, 34: 727–745.
dc.relation/*ref*/Cooper, R. (1996). Costing techniques to support corporate strategy: evidence from Japan. En: Management Accounting Research, 7 (2): 219-246.
dc.relation/*ref*/Cuadrado-Roura, J.R & Maroto-Sánchez, A. (2012). Análisis del proceso de especialización regional en servicios en España. En: Eure, 33: 5-34.
dc.relation/*ref*/Cugueró-Escofet, N. & Rosanas, J.M. (2013). The just design and use of management control systems as requirements for goal congruence. En: Management Accounting Research, 24 (1): 23-40.
dc.relation/*ref*/Donaldson, L. (2001). The contingency theory of organizations (Ed. Sage, California).
dc.relation/*ref*/Drazin, R. & Van de Ven, A.H. (1985). Alternative forms of fit in Contingency Theory. En: Administrative Science Quarterly, 30: 514-539.
dc.relation/*ref*/Emmanuel, C.; Otley, D. & Merchant, K. (1991). Accounting for Management Control. Londres Chapman&Hall. Segunda edición impresa.
dc.relation/*ref*/Fullerton, R.R. & McWatters, C.S. (2002). The role of performance measures in relation to the degree of JIT implementation. En: Accounting, Organizations and Society, 27 (8): 711–735.
dc.relation/*ref*/Fuchs, P.H.; Mifflin, K.E.; Miller, D. & Whitney, J.O. (2000). Strategic integration: competing in the age of capabilities. En: California Management Review, Spring: 118–147.
dc.relation/*ref*/Garrigos-Simon, F.J. & Narangajavana, Y. (2005). Competitive strategies and performance in Spanish hospitality firms. En: International Journal of Contemporary Hospitality Management, 17: 22-38.
dc.relation/*ref*/Gefen, D.; Straub, D.W. & Boudreau, M.C. (2000). Structural equation modelling and regression: guidelines for research practice. En: Association for Information Systems, 4 (7): 1-70.
dc.relation/*ref*/Gerdin, J. (2005). Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach. En: Accounting, Organizations Society, 30 (2): 99-126.
dc.relation/*ref*/González‐Benito, J. (2010). Supply strategy and business performance: An analysis based on the relative importance assigned to generic competitive objectives. En: International Journal of Operations & Production Management, 30 (8): 774–797.
dc.relation/*ref*/Gordon, L.A. & Miller, D. (1976). A contingency framework for the design of accounting information systems. En: Accounting, Organizations and Society, 1 (1): 59–69.
dc.relation/*ref*/Govindarajan, V. (1984). Appropriateness of accounting data in performance evaluation: and empirical examination of environmental uncertainty as an intervening variable. En: Accounting, Organizations and Society, 9 (2): 125-136.
dc.relation/*ref*/Green, K.; Covin, J. & Slevin, D. (2008). Exploring the relationship between strategic reactiveness and entrepreneurial orientation: The role of structure–style fit. En: Journal of Business Venturing, 23 (3): 356–383.
dc.relation/*ref*/Guilding, C.; Carvens, K.S. & Tayles, M. (2000). An international comparison of strategic management accounting practices. En: Management Accounting Research, 11 (1): 113-135.
dc.relation/*ref*/Henri, J.F. (2006). Organizational culture and performance measurement systems. En: Accounting, Organizations and Society, 31: 77-103.
dc.relation/*ref*/Hodge, B.J.; Anthony, W.P. & Gales, L.M. (2003). Teoría de la organización. Un enfoque estratégico. Pearson. Prentice Hall, 6º Ed. Hunt, S.D. & Morgan, R.M. (1995). The Comparative Advantage Theory of Competition. En: Journal of Marketing, 59 (April): 1-15.
dc.relation/*ref*/IET Instituto de Estudios Turísticos (2012), http://www.iet.tourspain.es/es-ES/Paginas/default.aspx. Jermias, J. & Gani, L. (2004). Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: a fitness landscape approach. En: Management Accounting Research, 15 (2): 179-200.
dc.relation/*ref*/Johnson, H.T. & Kaplan, R.S. (1987). Relevance lost the rise and fall of management accounting. Boston MA: Harvard Business School Press.
dc.relation/*ref*/Jorgensen, B. & Messner, M. (2009). Management control in new product development: the dynamics of managing flexibility and efficiency. En: Journal of Management Accounting Research, 21 (1): 99–124.
dc.relation/*ref*/Kajüter, P. & Kulmala, H.I. (2005). Open-book accounting in networks potential achievements and reasons for failures. En: Management Accounting Research, 16 (2): 179-204.
dc.relation/*ref*/Kanter, R. (2001). Evolve! Succeeding in the Digital Culture of Tomorrow. Harvard Business School Press, Boston.
dc.relation/*ref*/Kaplan, R.S. (1984). Yesterday´s accounting undermines production. En: Harvard Business Review, July-August: 95-101.
dc.relation/*ref*/Keidel, R.W. (1994). Rethinking organizational design. En: Academy of Management Executive, 8 (4):12–17.
dc.relation/*ref*/Khandwalla, P. (1977). Design of organizations, New York, Harcourt Brace Jovanovich.
dc.relation/*ref*/Koen, C. (2004). The dialectics of globalizations: what are the effects for management and organization in Germany and Japan? En: Research in International Business and Finances, 18: 173-197.
dc.relation/*ref*/Laitinen, E.K. (2014). Influence of cost accounting change on performance of manufacturing firms. En: Advances in Accounting, 30 (1): 230–240.
dc.relation/*ref*/Langfield-Smith, K. (1997). Management control systems and strategy: a critical review. En: Accounting, Organizations and Society, 22 (2): 207-232.
dc.relation/*ref*/Lawrence, P.R. & Lorsch, J.W. (1967). Organizations and environment. Boston. M.A. Harvard Business School Press. Macintosh, N. (1994). Management accounting and control systems: an organizational and behavioral approach. Chichester, UK: John Wiley.
dc.relation/*ref*/Mahlendorf, M.D.; Kleinschmit, F. & Perego, P. (2014). Relational effects of relative performance information: The role of professional identity. En: Accounting, Organizations and Society, 39 (5): 331–347.
dc.relation/*ref*/Mauri, A.G. (2012). Hotel Revenue Management: Principles and Practices. Pearson Italia, Milano-Torino.
dc.relation/*ref*/McManus, L. (2013).Customer accounting and marketing performance measures in the hotel industry: Evidence from Australia. En: International Journal of Hospitality Management, 33: 140–152.
dc.relation/*ref*/Miller, D. (1988). Relating Porter’s business strategies to environment and structure: analysis and performance implications. En: Academy of Management Journal, 31(2): 280–308.
dc.relation/*ref*/Mundy, J. (2010). Creating dynamic tensions through a balanced use of management control systems. En: Accounting, Organizations and Society, 35 (5): 499–523.
dc.relation/*ref*/Naranjo-Gil, D. & Álvarez-Dardet, C. (2006). El uso del sistema contable de gestión en la implantación de la estrategia: análisis del ajuste contingente. En: Revista Española de Financiación y Contabilidad, 128: 157-179.
dc.relation/*ref*/Olaru, M.; Maier, D.; Nicoară, D. & Maier, A. (2014). Establishing the basis for Development of an Organization by Adopting the Integrated Management Systems: Comparative Study of Various Models and Concepts of Integration. En: Procedia - Social and Behavioral Sciences, 109: 693–697.
dc.relation/*ref*/Parthasarthy, R. & Sethi, S.P. (1993). Relating strategy and structure to flexible automation: a test of fit and performance implications. En: Strategic Management Journal, 14: 529–549.
dc.relation/*ref*/Perera, S.; Harrison, G. & Poole, M. (1997). Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: a research note. En: Accounting, Organizations and Society, 22 (6): 557–572.
dc.relation/*ref*/Podsakoff, P.M. & Organ D.W. (1986). Common method biases in behavioral research: a critical review of the literature and recommended remedies. En: Journal of Management, 12: 531-544.
dc.relation/*ref*/Porter, M.E. (1985). Competitive Advantage: Creating and Sustaining Superior Performance. New York: Free Press.
dc.relation/*ref*/Puolamäki, E. (2004). Strategic Management Accounting. Constructions in Organizations. Turun Kauppakorkekoulun Julkaisuja. Turku School of Economics and Business Administration Publications.
dc.relation/*ref*/Rigby, D.K. (2003). Management tools survey 2003; usage up as companies strive to make headway in tough times. En: Strategy & Leadership, 31 (5): 4 -12.
dc.relation/*ref*/Rigby, D.K. & Bilodeau, B. (2013). Management Tools & Trend 2013. http://bain.com/Images/BAIN_BRIEF_Management_Tools_%26_Trends_2013.pdf.
dc.relation/*ref*/Ripoll, V. & Urquidi, A.C. (2010). Herramientas de contabilidad de gestión utilizadas en la práctica empresarial: una revisión crítica de los trabajos de investigación. En: Academia. Revista Latinoamericana de administración, 44:1-20.
dc.relation/*ref*/Sanchez Quiros, I. (2003). Estrategia, estructura y cultura como factores clave de éxito en los hoteles españoles. IX Foro de Finanzas, ACEDE. Navarra.
dc.relation/*ref*/Shields, M.D.; Kato, Y. & Deng, J. (2000). The design of control systems: test of direct and indirect – effect models. En: Accounting, Organizations and Society, 25 (2): 185–202.
dc.relation/*ref*/Sim, K.L. & Killough, L.N. (1998). The performance effects of complementarities between manufacturing practices and management accounting systems. En: Journal of Management Accounting Research, 10: 325–346.
dc.relation/*ref*/Sinkula, J.M.; Baker, W. & Noordewier, T.G. (1997). A Framework for Market-Based Organizational Learning: Linking Values, Knowledge and Behaviour. En: Journal of the Academy of Marketing Science, 25 (Fall): 305-318.
dc.relation/*ref*/Siti‐Nabiha, A.K. & Scapens, R.W. (2005). Stability and change: an institutionalism study of management accounting change. En: Accounting, Auditing & Accountability Journal, 18 (1): 44-73.
dc.relation/*ref*/Smith, J.; Yuhchang, H.; Pei, B. & Reneau, J. (2002). The performance effects of congruence between product competitive strategies and purchasing management design. En: Management Science, 48 (7): 866-885.
dc.relation/*ref*/Thomas, A.S. & Ramaswamy, K. (1996). Matching managers to strategy: Further Tests of the Miles and Snow Typology. En: British Journal of Management, 7: 247-261.
dc.relation/*ref*/Tuomimem, M. & Möller, K. (1996). Market Orientation: A State of the Art Review, 25th EMAC Annual Conference, Marketing for an Expanding Europe, J. Beracs, A. Baner & J. Simon. (eds.), Budapest, May. Proceedings, 2: 1161-1181.
dc.relation/*ref*/Van der Voet, J. (2014). The effectiveness and specificity of change management in a public organization: Transformational leadership and a bureaucratic organizational structure. En: European Management Journal, 32, (3): 373–382.
dc.relation/*ref*/VII Foro de Liderazgo Turístico de Exceltur (2014). El Turismo: Sector clave para reforzar la marca País. 21 de Enero. Madrid. Centro de Convenciones IFEMA.
dc.relation/*ref*/Weißenberger, B & Angelkort, H. (2011). Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness. En: Management Accounting Research, 22 (3): 160-180.
dc.relation/*ref*/Werbel, J. & DeMarie, S. (2005). Aligning strategic human resource management and person–environment fit. En: Human Resource Management Review, 15 (4): 247–262.
dc.relation/*ref*/Ylinen, M. & Gullkvist, B. (2014). The effects of organic and mechanistic control in exploratory and exploitative innovations. En: Management Accounting Research, 25 (1): 93-112.
dc.relation/*ref*/Zhanga, D.; Lindermanb, K. & Schroederc, R.G. (2012). The moderating role of contextual factors on quality management practices. En: Journal of Operations Management, 30 (1-2): 12-23.
dc.relation/*ref*/Zhenga, W.; Yangb, B. & McLeanc, G.N. (2010). Linking organizational culture, structure, strategy, and organizational effectiveness: Mediating role of knowledge management. En: Journal of Business Research, 63 (7): 763-77.
dc.rightsCopyright (c) 2016 Revista Facultad de Ciencias Económicases-ES
dc.rightshttp://creativecommons.org/licenses/by-nc-nd/4.0es-ES
dc.sourceRevista Facultad de Ciencias Económicas; Vol. 24, Núm. 1 (2016); 49-62es-ES
dc.source1909-7719
dc.source0121-6805
dc.subjectInternal information system; Choice; Efficiency; Organization.en-US
dc.subjectSistema de información interno; Elección; Eficiencia; Organizaciónes-ES
dc.subjectSistema interno de informação; Escolha; Eficiência; Organização.pt-BR
dc.titleContextual factors involved in the election of an internal information systemen-US
dc.titleFactores contextuales implicados en la elección del sistema de información internoes-ES
dc.titleFatores contextuais implicados na escolha do sistema interno de informaçãopt-BR
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typees-ES


Archivos en el ítem

ArchivosTamañoFormatoVer

No hay archivos asociados a este ítem.

Este ítem aparece en la(s) siguiente(s) colección(ones)

Mostrar el registro sencillo del ítem