<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422015000300511</article-id>
<article-id pub-id-type="doi">10.1016/j.cya.2015.02.002</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Contabilidad de gestión para controlar o coordinar en entornos turbulentos: su impacto en el desempeño organizacional]]></article-title>
<article-title xml:lang="en"><![CDATA[Management accounting for controlling or coordination in turbulent environments: Their impact on organizational performance]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Porporato]]></surname>
<given-names><![CDATA[Marcela]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,York University  School of Administrative Studies]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>CA</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2015</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2015</year>
</pub-date>
<volume>60</volume>
<numero>3</numero>
<fpage>511</fpage>
<lpage>534</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422015000300511&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422015000300511&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422015000300511&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Este trabajo analiza si la información generada por los sistemas de contabilidad de gestión (SCG) impacta de modo diferente sobre el desempeño de organizaciones en entornos turbulentos según se use para controlar o coordinar (conceptos de la teoría de costos de transacción). Los datos provienen de una encuesta con 42 respuestas de empresas localizadas en la provincia de Córdoba, Argentina. Los resultados destacan el efecto positivo sobre el desempeño organizacional cuando la contabilidad de gestión se emplea principalmente para coordinar en entornos turbulentos hasta un cierto límite. El propósito de uso se modela mejor como variable independiente y no como variable mediadora o moderadora. Estudios de casos indicaron que los SCG median los factores externos y el desempeño, pero aquí se refuta la idea aplicada a entornos turbulentos donde las acciones de los directivos no influyen sobre factores externos (mercado y tecnología). Se sugiere, para empresas medianas en economías regionales de Latinoamérica, que si los SCG se usan para coordinar se tendrá un efecto positivo en el desempeño organizacional, combinado con el uso para controlar limitado a medición de costos, sistemas de compensación e incentivos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[This study explores management accounting systems' (MAS) effect on organizational performance in turbulent environments. The information generated by MAS has a different impact on organizational performance depending on its main purpose of use (control or coordination) according to transaction costs theory. Data from a survey with 42 complete answers from medium sized organizations operating in the province of Cordoba (Argentina) show that MAS positively impact organizational performance in turbulent environments if used to coordinate up to a certain level. Their purpose of use is better modeled as another independent variable but not as a mediator between external factors and organizational performance. Previous case studies suggested that MAS's purpose of use was mediating between external factors and organizational performance, but this study shows that in turbulent environments the idea is not valid as managers' decisions do not affect uncontrollable external factors (market and technology). Performance in medium sized organizations operating in Latin America improves if MAS are used to coordinate, while limiting their use for control purposes to certain and definite tasks such as cost measurement, compensation and incentive mechanisms.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Management accounting]]></kwd>
<kwd lng="en"><![CDATA[Organizational performance]]></kwd>
<kwd lng="en"><![CDATA[Survey]]></kwd>
<kwd lng="en"><![CDATA[Purpose of use]]></kwd>
<kwd lng="en"><![CDATA[Argentina]]></kwd>
<kwd lng="es"><![CDATA[Contabilidad de gestión]]></kwd>
<kwd lng="es"><![CDATA[Desempeño organizacional]]></kwd>
<kwd lng="es"><![CDATA[Encuesta]]></kwd>
<kwd lng="es"><![CDATA[Propósito de uso]]></kwd>
<kwd lng="es"><![CDATA[Argentina]]></kwd>
</kwd-group>
</article-meta>
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