La implementación de los sistemas de control de gestión en las empresas de nueva creación: Una revisión de la literatura

IF 0.1 Q4 BUSINESS, FINANCE Contabilidad y Negocios Pub Date : 2017-11-20 DOI:10.18800/CONTABILIDAD.201701.006
R. Castro
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引用次数: 1

Abstract

The objective of this work is a literature review of the relationship between management control systems and why the use of them in newly created companies. To this end, we have reviewed 24 articles published in 11 journals in the period 1967-2015. The results are defined in three categories: the reasons for adoption, they are and how they work variables promoting the adoption, and the consequences. The current status of research and future research collected by the literature collected is analyzed.
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管理控制系统在初创企业中的实施:文献综述
这项工作的目的是对管理控制系统之间的关系以及为什么在新创建的公司中使用管理控制系统进行文献综述。为此,我们回顾了1967-2015年间发表在11种期刊上的24篇文章。结果分为三类:采用的原因、采用的原因以及它们如何起作用——促进采用的变量,以及结果。对目前的研究现状和今后的研究方向进行了文献收集分析。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Contabilidad y Negocios
Contabilidad y Negocios BUSINESS, FINANCE-
自引率
0.00%
发文量
11
审稿时长
8 weeks
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