Resumo

GOMEZ-CONDE, Jacobo; LOPEZ-VALEIRAS, Ernesto; GONZALEZ-SANCHEZ, M. Beatriz  e  RODRIGUEZ-GONZALEZ, Estefanía. Management accountig systems, business resources and human capital. Analysis in the spanish agro-food sector. Agrociencia [online]. 2012, vol.46, n.1, pp.87-99. ISSN 2521-9766.

The identification of organizational resources that enable to obtain sustainable competitive advantages in agro-food business is a topic of interest among researchers and professionals. However, there are few studies analyzing the role of management accounting systems as a key factor in business performance. The aim of this study was to evaluate, under a double aspect, the effect of the use of accounting systems in achieving financial performance goals: 1) through a direct relationship and 2) by the lever effect that produces on business resources and human capital available in the company. The sample included 231 companies of the Spanish agro-food sector. The results of applying a factorial analysis and the clustering of the sample, confirm that the combined use of these tools with business resources and human capital leads to the achievement of higher performance.

Palavras-chave : management accounting systems; business resources; human capital; key factors; performance; agro-food industry.

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