Sistemas de contabilidad de gestión y desempeño de joint ventures internacionales: rol positivo de la experiencia de los directivos
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Publicado
18-09-2018
Marcela Porporato
Resumen
Este trabajo explora el rol de los sistemas de la contabilidad de gestión en el desempeño de Joint Ventures (JV) del tipo 50/50 en la industria autopartista. Se investiga el impacto que la experiencia previa de los directivos tiene sobre la intensidad y propósito de uso de los sistemas de la contabilidad de gestión y como ellos afectan el desempeño de JVs. El estudio de este fenómeno surge a partir de los resultados reportados en tres estudios de campo exploratorios en JVs (Groot y Merchant 2000) y de otros tres casos de JVs internacionales en la industria autopartista (Porporato 2013) en donde se sugieren que el efecto de los sistemas de control de gestión en el desempeño organizacional es secundario. Los resultados aquí reportados se basan en una encuesta efectuada a 35 JV internacionales y ofrece resultados alineados con la literatura existente. Los resultados muestran que el desempeño organizacional mejora cuando se reduce la incertidumbre de factores percibidos como controlables por los directivos; un factor se percibe como controlable cuando mayor es la experiencia que el directivo tiene con el mismo. La incertidumbre, según la define Galbraith (1973), se reduce vía un uso intensivo de los sistemas de contabilidad de gestión, lo que su vez impacta positivamente en el desempeño organizacional.
Cómo citar
Porporato, M. (2018). Sistemas de contabilidad de gestión y desempeño de joint ventures internacionales: rol positivo de la experiencia de los directivos. Cuadernos De Gestión, 16(2), 119–146. https://doi.org/10.5295/cdg.140491mp
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Keywords
Contabilidad de gestión, sistemas de planeamiento y control de gestión, joint ventures internacionales, desempeño organizacional
References
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Anthony, R. N., 1965. The Management Control Function. Boston: Harvard Business School (reprint 1988).
Ariño, A., 2003. Measures of strategic alliance performance: an analysis of construct validity. Journal of International Business Studies, 34, 66-79.
Bamford, J., Ernst, D. y Fubini, D., 2004. Launching a World-Class Joint Venture. Harvard Business Review, 82 (2) February.
Baron, R. y Kenny, D., 1986. The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Consideration. Journal of Personality and Social Psychology, 51 (6), 1173-1182.
Beamish, P., 1985. The Characteristics of Joint Ventures in Developed and Developing Countries. Columbia Journal of World Business, 20 (3) Fall, 13-19.
Beamish, P. y Banks, J., 1987. Equity Joint Ventures and the Theory of the Multinational Enterprise. Journal of International Business Studies, 18 (2), 1-16.
Birnberg, J., 1998. Control in Inter-firm Co-operative Relationships. Journal of Management Studies, 35 (4), 421-428.
Blodgett, L., 1987. A Resource-based Study of Bargaining Power in U.S.-foreign Equity Joint Ventures. Unpublished doctoral dissertation, University of Michigan.
Blodgett, L., 1991. Partner Contributions as Predictions of Equity Share in International Joint Ventures. Journal of International Business Studies, First Quarter, 63-78.
Boateng, A. y Glaister, K. W., 2002. Performance of International Joint Ventures: Evidence for West Africa. International Business Review, 11 (5) October, 523-541.
Carmines, E. y Zeller, R., 1979. Reliability and Validity Assessment. Twelfth printing 1989, Sage University Papers, Series on Quantitative Applications in the Social Sciences, Newbury Park, MA: Sage Publishing.
Chenhall, R., 2007. Contingency Theory. Capítulo 6 en Chapman, Hopwood y Shields, 2007. Handbook of Management Accounting Research, Volume 1. Oxford, U.K. : Elsevier.
Chenhall, R. y Morris, D., 1986. The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems. The Accounting Review, 61 (1) January, 16-35.
Contractor, F. y Lorange, P., 2002. The Growth of Alliances in the Knowledge-based Economy. International Business Review, 11 (4) August, 485-502.
Cronbach, L.J., 1951. Coefficient Alpha and the Internal Structure of Tests. Psychometrika, 16 (3), 297-334.
Davila, A. y Foster, G., 2005. Management Accounting Systems Adoption Decisions: Evidence and Performance Implications from Early-stage/startup Companies. The Accounting Review, 80 (4), 1039-1068.
Davila, A., 2000. An empirical study on the drivers of management control systems’ design in new product development. Accounting, Organizations and Society, 25 (4/5), 383-409.
Dekker, H., 2004. Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society, 29 (1), 27-50.
Dillman, D. A., 2009. Internet, Mail, and Mixed-Mode Surveys: The Tailored Design Method, 3rd, Edition. Hoboken, NJ: John Wiley Co.
Dyer, J., 1996. Specialized Supplier Networks as a Source of Competitive Advantage: Evidence from the Auto Industry. Strategic Management Journal, 17 (4), 271-291.
Dyer, J. y Singh, H., 1998. The relational View: Cooperative Strategy and Sources of Inter-organizational Competitive Advantage. Academy of Management Review, 23 (4), 660-679.
Dyer, J., y Nobeoka, K., 2000. Creating and Managing a High Performance-Sharing Network: The Toyota Case. Strategic Management Journal, 21, 345-367.
Financial Executive, 2004. Survey Finds Growing Interest in Alliances. 20 (5) Jul/Aug, 11.
Galbraith, J., 1973. Designing Complex Organizations. Organization Development Series, Reading, MA: Addison-Wesley.
Gary, L., 2004. A Growing Reliance on Alliance. Harvard Management Update, 9 (4) April, 3-5.
Geringer, M., 1990. Strategic Determinants of Partner Selection Criteria in International Joint Ventures. Journal of International Business Studies, 22 (1) First quarter, 41–62.
Geringer, M. y Hebert, L., 1989. Control and Performance of International Joint Ventures. Journal of International Business Studies, 20 (2) Summer, 235-254.
Gomes-Caseres, B., 1987. Joint Ventures Instability: Is It a Problem? Columbia Journal of World Business, 22, 97-101.
Gordon, G. y Narayanan, V., (1984). Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: an Empirical Investigation. Accounting, Organizations and Society, 9 (1), 33-47.
Govindarajan, V., 1988. A Contingency Approach to Strategy Implementation at the Business-unit Level: Integrating Administrative Mechanisms with Strategy. Academy of Management Journal, 31 (4), 828-853.
Groot, T. y Merchant, K., 2000. Control of International Joint Ventures. Accounting, Organizations and Society, 25 (6), 579-607.
Harrigan, K., 1986. Managing joint venture success. Lexington, MA: Lexington Books.
Hayes, D., 1977. The Contingency Theory of Managerial Accounting. The Accounting Review, 52 (1) January, 22- 39.
Hofstede, G., 1981. Management Control of Public and Non-for-profit Activities. Accounting, Organizations and Society, 6 (3), 193-211.
Ittner C. y Larcker, D., 2001. Assessing Empirical Research in Managerial Accounting: a Value Based Management Perspective. Journal of Accounting and Economics, 32 (1-3), 349-410.
Kattan, F., Pike, R., y Tayles, M., 2007. Reliance of management accounting under environmental uncertainty: the case of Palestine. Journal of Accounting & Organizational Change, 3 (3), 227-249.
Khandwalla, P., 1972. The Effect of Different Types of Competition on the Use of Management Controls. Journal of Accounting Research, 10 (2), 275-285.
Killing, J., 1983. Strategies for Joint Venture Success. New York: Praeger.
Kogut, B., 1988. Joint Ventures: Theoretical and Empirical Perspectives. Strategic Management Journal, 9 (4), 319-332.
Lecraw, D., 1983. Performance of Transnational Corporations in LDCs. Journal of International Business Studies, 14 (1), 15–34.
Lecraw, D., 1984. Bargaining Power, Ownership, and Profitability of Transnational Corporations in Developing Countries. Journal of International Business Studies, 15 (1), 27–43.
Lee, J., Chen, W. y Kao, C., 2003. Determinants and Performance Impact of Asymmetric Governance Structures in International Joint Ventures: an Empirical Investigation. Journal of Business Research, 56 (10) October, 815-828.
McGrath, M., 1995. Product Strategy for High-Technology Companies. New York: Irwin.
Merchant, K., 1981. The Design of the Corporate Budgeting System: Influences on Managerial Performance and Behavior. The Accounting Review, October, 813-829.
Mjoen, H. y Tallman, S., 1997. Control and Performance in International Joint Ventures. Organization Science, 8 (3), 257–274.
Moskalev, S. y Swensen, R., 2007. Joint ventures around the globe from 1990-2000: Forms, types, industries, countries and ownership patterns. Review of Financial Economics. 16 (1), 29-67.
Nohria, N. y Garcia-Pont, C., 1991. Global Strategic Alliances and Industry Structure. Strategic Management Journal, Summer Special Issue, 12, 105-124.
Pangarkar, N. y Klein, S., 2004. The Impact of Control on International Joint Venture Performance: A Contingent Approach. Journal of International Marketing, 12 (3), 86-107.
Porporato, M., 2013. Exito Empresarial en Entornos Turbulentos: el rol de la contabilidad de gestión. Revista Iberoamericana de Contabilidad de Gestion, 22, July-December.
Porporato, M. y Garcia, N., 2011. Sistemas de Control de Gestión: Un Estudio Exploratorio de su Efecto sobre el Desempeño Organizacional. Academia Revista Latinoamericana de Administración, 47, 61-77.
Ramaswamy, K., Gomes, L. y Veliyath, R., 1998. The Performance Correlates of Ownership Control: a Study of U.S. and European MNE Joint Ventures in India. International Business Review, 7 (4), 423-441.
Segil, L., 1999. Alliances for the 21st Century. Executive Excellence, 16 (10) October, 19.
Segil, L., 2004. Partnering: Metrics Matter. Financial Executive, December, 30-35.
Shenhar, A. y Dvir, D., 1995. Toward a Typological Theory of Project Management. Working Paper, University of Minnesota and Tel Aviv University.
Sherman, S., 1992. Are Strategic Alliances Working? Fortune, September 21st, 77-78.
Simons, R., 1990. The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives. Accounting, Organizations and Society, 15 (1/2), 127-143.
Thompson, J., 1967. Organizations in Action. New York: McGraw-Hill.
Von Hippel, E., 1998. The Sources of Innovation. New York: Oxford Press University.
Wang, P., Wee, C. y Koh, P., 1998. Control Mechanisms, Key Personnel Appointment, Control and Performance of Sino-Singaporean Joint Ventures. International Business Review, 7 (4) August, 351-375.
Waterhouse, J. y Tiessen, P., 1978. A Contingency Framework for Management Accounting Systems Research. Accounting, Organizations & Society, 3 (1), 65-76.
Whitley, R., 1999. Firms, institutions and management control: the comparative analysis of coordination and control systems. Accounting, Organizations and Society, 24 (5/6) July-August, 507-521.
Williamson, O., 1985. The Economic Institutions of Capitalism. New York: Free Press.
Yan, A. y Gray, B., 2001. Negotiating Control and Achieving Performance in International Joint Ventures: A Conceptual Model. Journal of International Management, 7 (4) Winter, 295-315.
Zhang, Y. y Li, H., 2001. The Control Design and Performance in International Joint Ventures: a Dynamic Evolution Perspective. International Business Review, 10 (3) June, 341-362.
Anthony, R. N., 1965. The Management Control Function. Boston: Harvard Business School (reprint 1988).
Ariño, A., 2003. Measures of strategic alliance performance: an analysis of construct validity. Journal of International Business Studies, 34, 66-79.
Bamford, J., Ernst, D. y Fubini, D., 2004. Launching a World-Class Joint Venture. Harvard Business Review, 82 (2) February.
Baron, R. y Kenny, D., 1986. The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Consideration. Journal of Personality and Social Psychology, 51 (6), 1173-1182.
Beamish, P., 1985. The Characteristics of Joint Ventures in Developed and Developing Countries. Columbia Journal of World Business, 20 (3) Fall, 13-19.
Beamish, P. y Banks, J., 1987. Equity Joint Ventures and the Theory of the Multinational Enterprise. Journal of International Business Studies, 18 (2), 1-16.
Birnberg, J., 1998. Control in Inter-firm Co-operative Relationships. Journal of Management Studies, 35 (4), 421-428.
Blodgett, L., 1987. A Resource-based Study of Bargaining Power in U.S.-foreign Equity Joint Ventures. Unpublished doctoral dissertation, University of Michigan.
Blodgett, L., 1991. Partner Contributions as Predictions of Equity Share in International Joint Ventures. Journal of International Business Studies, First Quarter, 63-78.
Boateng, A. y Glaister, K. W., 2002. Performance of International Joint Ventures: Evidence for West Africa. International Business Review, 11 (5) October, 523-541.
Carmines, E. y Zeller, R., 1979. Reliability and Validity Assessment. Twelfth printing 1989, Sage University Papers, Series on Quantitative Applications in the Social Sciences, Newbury Park, MA: Sage Publishing.
Chenhall, R., 2007. Contingency Theory. Capítulo 6 en Chapman, Hopwood y Shields, 2007. Handbook of Management Accounting Research, Volume 1. Oxford, U.K. : Elsevier.
Chenhall, R. y Morris, D., 1986. The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems. The Accounting Review, 61 (1) January, 16-35.
Contractor, F. y Lorange, P., 2002. The Growth of Alliances in the Knowledge-based Economy. International Business Review, 11 (4) August, 485-502.
Cronbach, L.J., 1951. Coefficient Alpha and the Internal Structure of Tests. Psychometrika, 16 (3), 297-334.
Davila, A. y Foster, G., 2005. Management Accounting Systems Adoption Decisions: Evidence and Performance Implications from Early-stage/startup Companies. The Accounting Review, 80 (4), 1039-1068.
Davila, A., 2000. An empirical study on the drivers of management control systems’ design in new product development. Accounting, Organizations and Society, 25 (4/5), 383-409.
Dekker, H., 2004. Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society, 29 (1), 27-50.
Dillman, D. A., 2009. Internet, Mail, and Mixed-Mode Surveys: The Tailored Design Method, 3rd, Edition. Hoboken, NJ: John Wiley Co.
Dyer, J., 1996. Specialized Supplier Networks as a Source of Competitive Advantage: Evidence from the Auto Industry. Strategic Management Journal, 17 (4), 271-291.
Dyer, J. y Singh, H., 1998. The relational View: Cooperative Strategy and Sources of Inter-organizational Competitive Advantage. Academy of Management Review, 23 (4), 660-679.
Dyer, J., y Nobeoka, K., 2000. Creating and Managing a High Performance-Sharing Network: The Toyota Case. Strategic Management Journal, 21, 345-367.
Financial Executive, 2004. Survey Finds Growing Interest in Alliances. 20 (5) Jul/Aug, 11.
Galbraith, J., 1973. Designing Complex Organizations. Organization Development Series, Reading, MA: Addison-Wesley.
Gary, L., 2004. A Growing Reliance on Alliance. Harvard Management Update, 9 (4) April, 3-5.
Geringer, M., 1990. Strategic Determinants of Partner Selection Criteria in International Joint Ventures. Journal of International Business Studies, 22 (1) First quarter, 41–62.
Geringer, M. y Hebert, L., 1989. Control and Performance of International Joint Ventures. Journal of International Business Studies, 20 (2) Summer, 235-254.
Gomes-Caseres, B., 1987. Joint Ventures Instability: Is It a Problem? Columbia Journal of World Business, 22, 97-101.
Gordon, G. y Narayanan, V., (1984). Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: an Empirical Investigation. Accounting, Organizations and Society, 9 (1), 33-47.
Govindarajan, V., 1988. A Contingency Approach to Strategy Implementation at the Business-unit Level: Integrating Administrative Mechanisms with Strategy. Academy of Management Journal, 31 (4), 828-853.
Groot, T. y Merchant, K., 2000. Control of International Joint Ventures. Accounting, Organizations and Society, 25 (6), 579-607.
Harrigan, K., 1986. Managing joint venture success. Lexington, MA: Lexington Books.
Hayes, D., 1977. The Contingency Theory of Managerial Accounting. The Accounting Review, 52 (1) January, 22- 39.
Hofstede, G., 1981. Management Control of Public and Non-for-profit Activities. Accounting, Organizations and Society, 6 (3), 193-211.
Ittner C. y Larcker, D., 2001. Assessing Empirical Research in Managerial Accounting: a Value Based Management Perspective. Journal of Accounting and Economics, 32 (1-3), 349-410.
Kattan, F., Pike, R., y Tayles, M., 2007. Reliance of management accounting under environmental uncertainty: the case of Palestine. Journal of Accounting & Organizational Change, 3 (3), 227-249.
Khandwalla, P., 1972. The Effect of Different Types of Competition on the Use of Management Controls. Journal of Accounting Research, 10 (2), 275-285.
Killing, J., 1983. Strategies for Joint Venture Success. New York: Praeger.
Kogut, B., 1988. Joint Ventures: Theoretical and Empirical Perspectives. Strategic Management Journal, 9 (4), 319-332.
Lecraw, D., 1983. Performance of Transnational Corporations in LDCs. Journal of International Business Studies, 14 (1), 15–34.
Lecraw, D., 1984. Bargaining Power, Ownership, and Profitability of Transnational Corporations in Developing Countries. Journal of International Business Studies, 15 (1), 27–43.
Lee, J., Chen, W. y Kao, C., 2003. Determinants and Performance Impact of Asymmetric Governance Structures in International Joint Ventures: an Empirical Investigation. Journal of Business Research, 56 (10) October, 815-828.
McGrath, M., 1995. Product Strategy for High-Technology Companies. New York: Irwin.
Merchant, K., 1981. The Design of the Corporate Budgeting System: Influences on Managerial Performance and Behavior. The Accounting Review, October, 813-829.
Mjoen, H. y Tallman, S., 1997. Control and Performance in International Joint Ventures. Organization Science, 8 (3), 257–274.
Moskalev, S. y Swensen, R., 2007. Joint ventures around the globe from 1990-2000: Forms, types, industries, countries and ownership patterns. Review of Financial Economics. 16 (1), 29-67.
Nohria, N. y Garcia-Pont, C., 1991. Global Strategic Alliances and Industry Structure. Strategic Management Journal, Summer Special Issue, 12, 105-124.
Pangarkar, N. y Klein, S., 2004. The Impact of Control on International Joint Venture Performance: A Contingent Approach. Journal of International Marketing, 12 (3), 86-107.
Porporato, M., 2013. Exito Empresarial en Entornos Turbulentos: el rol de la contabilidad de gestión. Revista Iberoamericana de Contabilidad de Gestion, 22, July-December.
Porporato, M. y Garcia, N., 2011. Sistemas de Control de Gestión: Un Estudio Exploratorio de su Efecto sobre el Desempeño Organizacional. Academia Revista Latinoamericana de Administración, 47, 61-77.
Ramaswamy, K., Gomes, L. y Veliyath, R., 1998. The Performance Correlates of Ownership Control: a Study of U.S. and European MNE Joint Ventures in India. International Business Review, 7 (4), 423-441.
Segil, L., 1999. Alliances for the 21st Century. Executive Excellence, 16 (10) October, 19.
Segil, L., 2004. Partnering: Metrics Matter. Financial Executive, December, 30-35.
Shenhar, A. y Dvir, D., 1995. Toward a Typological Theory of Project Management. Working Paper, University of Minnesota and Tel Aviv University.
Sherman, S., 1992. Are Strategic Alliances Working? Fortune, September 21st, 77-78.
Simons, R., 1990. The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives. Accounting, Organizations and Society, 15 (1/2), 127-143.
Thompson, J., 1967. Organizations in Action. New York: McGraw-Hill.
Von Hippel, E., 1998. The Sources of Innovation. New York: Oxford Press University.
Wang, P., Wee, C. y Koh, P., 1998. Control Mechanisms, Key Personnel Appointment, Control and Performance of Sino-Singaporean Joint Ventures. International Business Review, 7 (4) August, 351-375.
Waterhouse, J. y Tiessen, P., 1978. A Contingency Framework for Management Accounting Systems Research. Accounting, Organizations & Society, 3 (1), 65-76.
Whitley, R., 1999. Firms, institutions and management control: the comparative analysis of coordination and control systems. Accounting, Organizations and Society, 24 (5/6) July-August, 507-521.
Williamson, O., 1985. The Economic Institutions of Capitalism. New York: Free Press.
Yan, A. y Gray, B., 2001. Negotiating Control and Achieving Performance in International Joint Ventures: A Conceptual Model. Journal of International Management, 7 (4) Winter, 295-315.
Zhang, Y. y Li, H., 2001. The Control Design and Performance in International Joint Ventures: a Dynamic Evolution Perspective. International Business Review, 10 (3) June, 341-362.
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