Keywords
productivity
tourist industry.
How to Cite
Abstract
The objective of this work is to empirically verify the incidence of the degree of innovation, management of human resources, and management control on financial performance. For this, a study was carried out with19,703 micro, small, and medium enterprises (MSMEs) of the hotel sector in Mexico. The findings show that the variables of technological innovation and management control system explain their influence on financial performance, which can be considered a sustainable competitive advantage for these types of companies. These results support the assumptions that establish innovation and management control as sustainable competitive advantages. These successes can be useful for entrepreneurs, as they verify the need to innovate as a competitiveness strategy. Finally, this information is of interest to public management as a promoter of innovation support programs.References
Asociación Española de Contabilidad y Administración de Empresas. (2005). Estrategia e innovación de la Pyme industrial en España. Madrid, España: AECA.
Adler, R., Everett, A., & Waldrom, M. (2000). Advanced management accounting techniques in manufacturing: Utilization, benefits and barriers to implementation. Accounting Forum, 24(2), 131–150.
Aragón, A., & Rubio, A. M. (2005). Factores explicativos del éxito competitivo: El caso de las PYMES del estado de Veracruz. Contaduría y Administración, (216), 35–72.
Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29(8), 709–737.
Boiko, A., & Shendryk, V. (2017). System integration and security of information systems. Procedia Computer Science, 104(1), 35–42. https://doi.org/10.1016/j.procs.2017.01.053
Byoung, K., Hyoung, K., & Wook, K. (2013). An organization's ethical climate, innovation, and performance: Effects of support for innovation and performance evaluation, Management Decision, 51(6), 1250–1275. https://doi.org/10.1108/MD-Sep-2011-0334
Camisón, C., & Cruz, S. (2008). La medición del desempeño organizativo desde una perspectiva estrátegica: Creación de un instrumento de medida. Revista Europea de Dirección y Economía de la Empresa, 17(1), 79–102.
Cvetanovski, I., & Kapoulas, A. (2013). CRM performance optimization and customer base augmentation through innovation and building strong affective commitment with customers vis-a-vis behavioral commitment. En F. Gonidis, P. Gkasis, L. Lazouras, & L. Stamatopoulou (Ed.). Proceedings of the 8th Annual South-East European Doctoral Student Conference, 32–49. Thessaloniki, Greece: South-East European Research Centre.
Church, A. (2017). The art and science of evaluating organization development interventions. OD Practitioner, 49(2), 26–35.
Chandler, A., Keller, C., & Lyon, D. (2000). Unraveling the determinants and consequences of an innovation-supportive organizational culture. Entrepreneurship Theory and Practice, 25(1), 59–76.
Chenhall, R. (2003). Management control systems design with its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2–3), 127–168.
Dávila, A. (2000). An empirical examination of management control systems. Design in new product development. Accounting, Organizations and Society, 25(4–5), 383–409. http://dx.doi.org/10.1016/S0361-3682(99)00034-3
Dávila, A., & Foster, G. (2005). Management accounting systems adoption decisions: Evidence and performance implications from early-stage/startup companies. The Accounting Review, 80(4), 1039–1068.
De Guimarães, J., Severo, E., & De Vasconcelos, C. M. (2017). The influence of entrepreneurial, market, knowledge management orientations on cleaner production and the sustainable competitive advantage. Journal of Cleaner Production, 174(2018), 1653–1663. http://dx.doi.org/10.1016/j.jclepro.2017.11.074
De Dreu, C., & van Dijk, M. (2018). Climatic shocks associate with innovation in science and technology. Plos ONE, 13(1), 1–16. http://dx.doi.org/10.1371/journal.pone.0190122
Escobar, B., & Lobo, A. (2001). Aportaciones de la teoría contingente al estudio de los sistemas de control en las organizaciones: Un metanálisis. Revista Europea de Dirección y Economía de la Empresa, 10(1), 119–140.
Estrada, B. R., García, D., & Sánchez, V. (2009). Factores determinantes del éxito competitivo en la Pyme: Estudio Empírico en México. Revista Venezolana de Gerencia, 14(46), 169–182.
Essawi, M. (2012). Human Resource development for transition from conservatism to liberalism. International Journal of Knowledge, Culture and Change Management, 11(6), 213–222.
Flamholtz, E., & Randle, Y. (2000). Growing pains: Transitioning from an entrepreneurship to a professionally managed firm. San Francisco, CA: Jossey-Bass.
Gazzoli, P. (2012). Comunidades de prática enquanto viabilizadoras de projetos comuns em ambientes turbulentos: Uma Abordagem Crítica. Revista de Administração Contemporânea, 16(6), 806–826.
Geroski, P., & Machin, S. (2013). Think again: Do innovating firms outperform non-innovators? Business Strategy Review, 24(2), 82-86. https://doi.org/10.1111/j.1467-8616.2013.00959.x
Gujarati, D., & Porter, D. (2010). Econometría. México, D. F., México: Mc Graw Hill.
Hair, J., Anderson, R., Tatham, R., & Black, W. (1999). Análisis multivariante. Madrid, España: Pearson Prentice-Hall.
Ismail, N. & King, M. (2005). Firm performance and AIS aligment in Malaysian SMEs. International Journal of Accounting Information Systems, 6(4), 241–249.
Keenan, S., & Henriksen, D. (2017). Organizational contexts and team creativity: An interview with Dr. Roni Reiter-Palmon on innovation within organizations. Techtrends: Linking Research & Practice to Improve Learning, 61(4), 316–321. https://doi.org/10.1007/s11528-017-0198-9
Li, D., Zhao, Y., Zhang, L., Cao, C., & Chen, X. (2018). Impact of quality management on green innovation. Journal of Cleaner Production, 1(70), 462–470. http://dx.doi.org/10.1016/j.jclepro.2017.09.158
Merchant, K., & Otley, D. (2007). A review of the literature on control and accountability. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbook of Management Accounting Research, 785-802. Amsterdam, Netherlands: Elsevier Press. https://doi.org/10.1016/S1751-3243(06)02013-X
Muscalu, E., Rizescu, A., & Rizescu, A. M. (2015). Requirements for participative management as a source of sustainable competitive advantage and typical management method. Buletin Stiintific, 20(2), 162–168.
Nazareth, D., & Choi, D., (2015). A system dynamics model for information security management. Information & Management, 52(1), 123–134. https://doi.org/10.1016/j.im.2014.10.009
North, D., Smallbone, D., & Vickers, I. (2001). Public sector support for innovating SME‘s. Small Business Economics, 16(4), 303–317.
Otley, D. (1999). Performance management: A framework for management control systems research. Management Accounting Research, 10(4), 363–382.
Pang, S., H‘ng, P., Chai, L., Chai, L., Lee, S., & Paridah, T. (2015). Value added wood industry. BioResources, 10(4), 7324–7338. https://doi.org/10.15376/biores.10.4.7324-7338
Pérez, O. (2014). Compromiso organizacional y su relación con las utilidades en el sector turismo en México. Revista Turydes: Turismo y Desarrollo, 17(1), 1–7. Recuperado de http://www.eumed.net/rev/turydes/17/turismo-mexico.html
Pérez, O. (2015). Pymes mexicanas: Impacto de la primera crisis global del siglo XXI. Revista de Estudios en Contaduría, Administración e Informática, 4(9), 1–4. Recuperado de https://recai.uaemex.mx/article/view/8902
Silva, J., Cardoso, C., & Rebouças, S. (2017). Percepção de obstáculos à inovação na indústria brasileira de transformação. International Journal of Innovation, 5(1), 114–131. https://dialnet.unirioja.es/descarga/articulo/6132061.pdf
Secretaría de Economía. (2011). Programa nacional de innovación. Recuperado de: https://tinyurl.com/yxlxlals
Secretaria de Turismo. (2017a). Escala México 22 posiciones en el Índice de competitividad en viajes y turismo del WEF. Recuperado de https://tinyurl.com/y4jywp4g
Secretaría de Turismo. (2017b). Crece 9.6% derrama económica por turismo internacional en primeros 9 meses de 2017: CPTM. Recuperado de https://tinyurl.com/y35jqqnv
Sepúlveda-Aguirre, J., Garcés-Giraldo, L., Serrano, J., & Gómez-Molina, G. (2016). An approach between tools for the analysis of tendencies and business innovation management. Revista Lasallista de Investigación, 13(2). 178–187. https://doi.org/10.22507/rli.v13n2a16
Simons, R. (2000). Performance measurement and control systems for implementing strategy. Upper Saddle River, NJ: Prentice-Hall.
Singh, N., & Hong, P. (2017). From local to global: Developing a business model for Indian MNCs to achieve global competitive advantage. Journal of Asia-Pacific Business, 18(3), 192–219. https://doi.org/10.1080/10599231.2017.1346409
Sistema Nacional de Información Estadística y Geográfica de Turismo. (2009). Censos Económicos de Turismo. Recuperado de http://www.datatur.sectur.gob.mx/SitePages/CensosEconomicos.aspx
Verhess, F., & Meulenberg, M. (2004). Market orientation, innovativeness, product innovation and performance in small firms. Journal of Small Business Management, 42(2), 86–91.
Vilches, A., Gil Pérez, D., Toscano, J., & Macías, O. (2014). Ciencia y Tecnología para la Sostenibilidad, OEI. Recuperado de http://www.oei.es/decada/accion.php?accion=5
Wereda, W. (2012). Functioning of local public-private partnerships (co-financed by the eu funds) under conditions of risk and turbulent environments. Hyperion International Journal of Econophysics and New Economy, 5(1), 115–128.
Widener, S. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7–8), 757–788. https://doi.org/10.1016/j.aos.2007.01.0011
World Economic Forum. (2016). The Global Competitiveness Report. Recuperado de https://tinyurl.com/zxa9fg7
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright (c) 2018 Fórum Empresarial