Los sistemas de control de gestión en el éxito competitivo y rendimiento de las PYMEs

  1. Carla Antonini Morales 1
  2. Nicolás García Torea 2
  3. Jacobo Gómez Conde 1
  1. 1 Universidad Autónoma de Madrid

    Universidad Autónoma de Madrid

    Madrid, España

    ROR https://ror.org/01cby8j38

  2. 2 Universidad de Burgos

    Universidad de Burgos

    Burgos, España

    ROR https://ror.org/049da5t36

Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896 2792-8306

Year of publication: 2022

Issue: 467

Pages: 159-184

Type: Article

More publications in: Revista de Contabilidad y Tributación. CEF


Key factors such as internationalization and human capital training foster competitive advantages that increase performance. The adoption of a set of management control tools enables the correct management of these factors, however, the effect of those systems has not been sufficiently analyzed in the literature. The main objective of this paper is to determine the mediating effect of the diversity of use of the management control systems (MCS) in the relationship between the success factors –human capital training and internationalization–, and performance. Using a sample of Spanish firms from the food industry, the results show that internationalization has a direct positive impact on organizational performance, while human capital training is indirectly and positively related to performance through the use of a high diversity of MCS.

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