CAPACIDADES DE INNOVACIÓN Y CONTROLES DE GESTIÓN EN LAS MICRO Y PEQUEÑAS EMPRESAS DEL SUR DE BRASIL

MARYELY ANDREA JIMENEZ FRANCO, Edicreia Andrade dos Santos, Flaviano Costa

Resumo


Está investigación busca identificar la relación entre las capacidades de innovación y los sistemas de control de gestión (SCG) de las pequeñas y medianas empresa (MPEs) del sur de Brasil. Fue aplica una encuesta a MPEs que desarrollan procesos de innovación y posteriormente los datos recolectados fueron analizados cuantitativamente mediante estadística descriptiva y Modelado de Ecuaciones Estructurales. Los resultados demuestran que la capacidad de gestión está directamente relacionada con los controles de planificación y cibernéticos, indicando que las MPEs están preocupadas con transformar el resultado tecnológico en operaciones y transacciones coherentes con su estructura organizacional. Éste estudio contribuye a la literatura que aborda las capacidades de innovación y su interacción con los SCG en las MPEs.


Palavras-chave


capacidades de innovación, contabilidad de gestión, sistemas de control de gestión, innovación.

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Referências


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DOI: https://doi.org/10.6034/rmpe.v18i2.1948

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