The role of sophisticated accounting system in strategy management

Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships are explored using data collected from 112 CEOs in 218 hospitals in Spain. The findings provide support of an indirect effect of sophisticated accounting information system on performance, acting through a prospector strategy.Las organizaciones están diseñando sistemas de recopilación de información más sofisticados para cumplir con los objetivos estratégicos y mejorar su rendimiento. Este estudio investiga el efecto del diseño de los sistemas de recopilación de información en el rendimiento de organizaciones que persiguen diferentes prioridades estratégicas. La alineación entre sistemas de información sofisticados y la estrategia de organización es analizada. El efecto de estas a la hora del rendimiento también se analiza. Las relaciones son exploradas usando datos recolectados de 112 CEOs en 218 hospitales en España. Los hallazgos proporcionan apoyo para un efecto indirecto de recuento de información sofisticado en acción, actuando a través de una estrategia prospectora

Managerial styles and management information systems for improving organizational performance

In a more dynamic and competitive environment, organizations are changing towards more flexible organizations, with the object of improving their performance. Thus some organizations are changing their information systems, others their managerial styles, and other both of them. This research attempts to explain how certain managerial styles and management information systems influence organizational performance. This study is developed in the Spanish public hospital sector. A three-stage analysis involving archival data, interviews and a questionnaire, was adopted thus enabling a systematic and comprehensive analysis. Results support a positive effect on performance of an interactive managerial styles and a sophisticated management information system.In a more dynamic and competitive environment, organizations are changing towards more flexible organizations, with the object of improving their performance. Thus some organizations are changing their information systems, others their managerial styles, and other both of them. This research attempts to explain how certain managerial styles and management information systems influence organizational performance. This study is developed in the Spanish public hospital sector. A three-stage analysis involving archival data, interviews and a questionnaire, was adopted thus enabling a systematic and comprehensive analysis. Results support a positive effect on performance of an interactive managerial styles and a sophisticated management information system

Role of management control systems in crafting realized strategies

The distinction between deliberate and emergent strategy implementation is rarely acknowledged in management control literature, which has promoted a passive view of control systems tailored explicitly to support the strategic planning. This paper analyzes how management control systems facilitate organizations to realize their intended strategies. Hypotheses are tested using survey data from CEOs of Spanish hospitals. Partial least squares is used as a statistical technique to test the integral causal path model. Results show that boundary and diagnostic control systems have primarily a positive impact on the realization of deliberate strategies, whereas belief and interactive control systems positively affect emergent strategies. This study tries to clarify the fragmented results of the literature by analyzing the effect of the design (passive role) and the use (active role) of management control systems on both deliberate and emergent strategies. A practical implication of this paper is that managers should focus on both the design and the use of management control systems to implement strategies successfully. This study is among the first to provide empirical evidence on how different levers of control complement each other in crafting realized strategies

TRUST IN SUPERIORS AND DYSFUNCTIONAL BEHAVIORS : AN EXPERIMENTAL STUDY ON BUDGETARY SLACK

Purpose: This paper analyzes trust in superiors as an informal control mechanism to reduce budgetary slack. We examine how relationships between trust of subordinates in their superiors and economic incentive reduce the tendency of subordinates to create budgetary slack.Methodology: An experiment was designed with participants who play the role of manager or executive alternativelyFindings: Results show that the introduction of an economic incentive does not affect the relationship between trust and budgetary slack.Implications/limitations: This study will let organizations to further the budgeting process by using informal mechanism, such as trust, as a complement to traditional mechanism (e.g. monetary/ economic incentives). This enhances the effectiveness of the organization’s actions and policies. Originality/Value: The findings of this study complement the results of previous studies on how trust is related to financial and non-financial performance criteria

Sustainable innovation, management accounting and control systems, and international performance

This study analyzes how Management Accounting and Control Systems (MACS) facilitate the appropriation of the benefits of sustainable innovations in organizations. In particular, this paper examines the moderating role of different types of MACS in the relationships between sustainable innovation and international performance at an organizational level. We collected survey data from 123 Spanish and Portuguese organizations. Partial Least Square was used to analyze the data. Results show that the effect of sustainable innovations on international performance is enhanced by contemporary rather than traditional types of MACS. Overall our findings show that MACS can help managers to develop and monitor organizational activities (e.g., costumer services and distribution activities), which support the appropriation of the potential benefits from sustainable innovation. This paper responds to recent calls for in-depth studies about the organizational mechanism that may enhance the success of sustainable innovation.This study used the database developed within the REAL Project framework [0149_REAL_1_P]. This project was 75% co-financed by the European Union through POCTEP (operational program for cross-border cooperation Spain-Portugal 2007–2013)

NEUROSCIENCE AND MANAGEMENT: CHALLENGES FOR BEHAVIOuRAL RESEARCH IN ORGANIZATIONS

The objective of this paper is to explore how the application of neuroscience to management research can facilitate a better understanding of some issues concerning to people behaviour in organizations. In recent years, the ability of researchers to directly observe brain activity has increased tremendously. This paper presented extant neuroscientific findings and showed some examples on how they could be incorporated into management research. We present two studies on honesty and social loafing in teams to inform management researchers when and how neuroscientific methods can complement traditional empirical approaches such as interviews or surveys

Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance

We examine the impact of employees’ perceptions of management control systems (MCS) as a threat on two forms of misconduct: deliberate ignorance and workplace deviance. Drawing on the theory of cognitive dissonance, we predict that a perceived threat is associated with a decrease in workplace deviance but may also trigger unintended consequences, such as deliberate ignorance. Hypotheses are tested using survey data from three large hospitals. Taken together, our results suggest that employees’ perceptions of MCS as a threat have (1) a negative curvilinear effect on workplace deviance and (2) a positive linear association with deliberate ignorance. Additionally, we find that the need for professional autonomy shapes the effect of employees’ perception of MCS as a threat on both forms of misconduct. Overall, by providing new empirical evidence on how employees perceive MCS and their (un)intended consequences, we add to the growing body of research on the effects of control systems on employees’ behaviou

Evidencia empírica de la adquisición de la competencia de resolución de problemas

La formación en la competencia de resolución de problemas es ampliamente demandada por el ámbito laboral. Este hecho hace necesario un examen preciso de la contribución de los estudios universitarios en la adquisición de dicha competencia. En el presente trabajo se mide y analiza el nivel de adquisición de la competencia de resolución de problemas de 742 alumnos del Grado en Administración y Dirección de Empresas (GADE), en dos universidades españolas, a lo largo de los cuatro cursos que conforman la carrera, empleando como instrumento de medida el Social Problem-Solving Inventory-Revised (SPSI-R). Los resultados muestran que los estudiantes tienen un nivel medio de destreza en todos los cursos. Se advierte, además, un aumento de su adquisición a lo largo de la carrera, aunque sin diferencias significativas entre los cursos. Tomados en conjunto, los resultados revelan que la formación proporcionada no contribuye lo necesario al proceso de formación de los futuros profesionales en esta habilidad.Training in problem solving is in high demand in the job market. This in turn necessitates a close examination of the contribution of university studies in the acquisition of such skills. In this article we assess and analyze the level of acquisition of problem-solving skills in 742 students in the Degree Program in Business Administration and Management (Spanish acronym GADE), through the four courses in the curriculum, using the Social Problem-Solving Inventory-Revised (SPSI-R) as measuring instrument. The results show that students have a medium skill level in all the courses. Also, we observe an increase in acquisition as they progress through the program, although without significant differences between courses. Taken together, the results show that the training provided fails to make the necessary contribution to the process of preparing future professionals in this area

Groups’ working skill: a proposal of activity and evaluation

[ES] El nuevo Espacio Europeo de Educación Superior ha supuesto un cambio en las metodologías docentes. Los alumnos deben formarse en capacidades específicas de su titulación, y en capacidades transversales o genéricas. Entre estas capacidades destacan la capacidad de trabajo en grupo en el perfil del profesional contable. Aunque muchas Universidades están introduciendo nuevas metodologías para desarrollar esta capacidad en asignaturas de Contabilidad, el proceso de evaluación del alumno sigue centrado en las capacidades específicas de la asignatura, es decir, en el saber y el saber hacer. En las Universidades españolas existe un déficit en la evaluación de competencias transversales. Nuestro trabajo presenta una actividad de trabajo en grupo para realizar con alumnos de la asignatura de Contabilidad de Gestión de tercer curso del Grado de Finanzas y Contabilidad, y una propuesta de matriz de evaluación de esta actividad que mide indicadores relacionados con el éxito del trabajo en equipo: eficacia, eficiencia, actitud hacia el grupo y solución de problemas. Esto con el objetivo general de ayudar a mejorar la capacidad de trabajo en grupo del alumno. Nuestro propósito es resaltar que las innovaciones en metodología docente deben completarse con nuevas herramientas de evaluación que permitan una evaluación integral, sistemática, permanente, reflexiva y recíproca, basada en competencias.[EN] The new European High Education Area has changed the traditional teaching methods. Students should be trained in specific skills to their degree and their subjects, but also in transversal or generic skills. These activities include the individual's personal skills, and among them the ability to work in groups. Although many Universities are introducing new methodologies to develop the capacity of group work in accounting courses, the student evaluation process remains focused on the specific capabilities of the subject, ie knowledge and know‐how, leaving aside transversal or generic skills. Our work presents a group activity for the subject of Management Accounting, and a proposal evaluation matrix of this activity to measure some outcomes related to work group, such as efficacy, efficiency, attidues towards group work and problem solutions. The general objective is to facilate and improve the ability of students for working in group. Our purpose is to show that innovations in teaching methodology must be accompanied by new evaluation tools that allow a comprehensive assessment, systematic, reflexive and reciprocal, which are based on skills.Gómez-Ruiz, LM.; Naranjo-Gil, D. (2011). La competencia de trabajo en grupo: una propuesta de actividad y de evaluación. REDU. Revista de Docencia Universitaria. 9(2):193-211. https://doi.org/10.4995/redu.2011.616819321192Arquero, J.L. (2000). Capacidades no técnicas en el perfil profesional en Contabilidad: Las opiniones de docentes y profesionales. Revista Española de Financiación y Contabilidad, 103, 149‐72.Arquero, J.L. Donoso, J.A., Hassall, T. y Joyce, J. (2001). Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers' opinion. Accounting Education, 10, 3, 299‐313.Bales, R.F. (2001). Social interaction systems: Theory and measurement. New Brunswick NJ: Transaction.Balkundi, P., Kilduff, M., Barsness, Z.I. y Michael, J.H. (2007). Demographic antecedents and performance consequences of structural holes in work teams. Journal of Organizational Behavior, 28, 2, 241‐260.Bunk, G.P. (1994). La transmisión de las competencias en la formación y perfeccionamiento profesionales de la RFA. Revista Europea Formación Profesional, 1, 8‐14.Celaya, R. y Nereida, J. (2005). El enfoque de competencias en la docencia. Revista Escuela de Administración de Negocios, 54, 39‐57.Coll, C., Rochera, M., Mayordomo, R., y Naranjo, M. (2007). Evaluación continua y ayuda al aprendizaje. Análisis de una experiencia de innovación en educación superior con ayuda de las TIC's. Revista Electrónica de Investigación Psicoeducativa, 13, 5, 3, 783‐804.Donoso, J.A., Carrasco, A., López, R., Hernández, J., Duarte, T. y Núñez, C. (2009). Aprendizaje basado en proyectos versus aprendizaje basado en actividades. Una experiencia en Análisis Contable. VI Jornada de Docencia en Contabilidad. La formación en Contabilidad en los Grados y Masters, Sevilla, 18 de Septiembre (en papel).Haslam, S.A., Ryan, M.K., Postmes, T., Spears, R., Jetten, J. & Webley, P. (2006). Sticking to our guns: Social identity as a basis for the maintenance of commitment to faltering organizational projects. Journal of Organizational Behavior, 27, 607‐628.Hassall, T, Joyce, J. Arquero, J.L. y Donoso, J.A. (2005). Priorities for the development of vocational skills in management accountants: A European perspective. Accounting Forum, 29, 4, 379‐394.Hayes, N. (2002). Managing teams. A strategy for success. Spain: Internacional Thomson Editores.Katzenbach, J.R. (2000). El trabajo en equipo: Ventajas y dificultades. Barcelona: Ediciones Granica S.A.Kennedy, F.A. y Dull, R.B. (2008). Transferable team skills for accounting students. Accounting Education, 17, 2, 213‐224.Meyer, J.P., Becker, T.E. y Vandenberghe, C. (2004). Employee commitment and motivation: A conceptual analysis and integrative model. Journal of Applied Psychology, 89, 6, 991‐1007.Van Dick, R., Tissington, P.A. y Hertel, G. (2009). Do many hands make light work? How the overcome social loafing and gain motivation in work teams. European Business Review, 21, 3, 233‐245.Vicente, R., Cornejo, J.M. y Barbero, F. (2006). La evaluación de la actividad grupal. El análisis de la actividad grupal (AAG) y la aplicación DSCLIMA del Sistema SOCIOS. Anuario de Psicología, 37, 3, 299‐320.West, B.J., Patera, J.L. y Carsten, M.K. (2009). Team level positivity: investigating positive psychological capacities and team level outcomes. Journal of Organizational Behavior, 30, 249‐267.Zabalza, M.A. (2003‐2004). Innovación en la enseñanza Universitaria. Contextos educativos, 6‐7: 113‐136

Escalado de un sistema de recirculación de agua con capacidad de 8000 litros para el cultivo de peces Symphysodon discus

RESUMEN: Un sistema de recirculación de agua en acuicultura (RAS) es una tecnología implementada para intensificar los cultivos; y entre las principales ventajas de su implementación se encuentran el ahorro de agua y un mejor control de los parámetros de calidad de agua en términos de la concentración de nitrógeno amoniacal total (NAT), nitritos (NO2), nitratos (NO3). En el presente trabajo se implementaron tres sistemas RAS de 150 L para el cultivo de la especie Symphysodon discus y se evaluaron dos tipos de sustratos como biofiltros: Xport NO3 y biopellets, por un período de 10 días. Con el objetivo de conocer el comportamiento del prototipo propuesto en cuanto a producción de nitrógeno amoniacal total (NAT), nitritos y nitratos se determinó experimentalmente la concentración de estos empleando un método cualitativo (Test Kit API) y por espectrofotometría UV-vis. Se encontró que el sustrato Xport NO3 presentó mejor desempeño como biofiltro, debido a que la concentración de NAT y nitritos se mantuvo en niveles inferiores a los alcanzados al emplear los biopellets. La concentración de NAT fue de 0.08 mg/L, la de nitritos de 0.05 mg/L y en nitratos se obtuvieron concentraciones hasta 10 mg/L al día 10 del cultivo. Dichos resultados se encuentran dentro de los rangos reportados en acuicultura, para el NAT concentraciones menores a 0.2 mg/L, nitritos valores menores a 0.3 mg/L, y para nitratos concentraciones no mayores a 50 mg/L. Finalmente, con base en los resultados experimentales obtenidos se realizó el escalado del sistema RAS propuesto para una capacidad total de 8000 litros. El diseño teórico estuvo fundamentado en el modelado del flujo de agua a través de un sistema de redes de tuberías ramificadas con múltiples salidas, basado en la ecuación general de energía. La solución de las ecuaciones matemáticas se realizó en Excel y la herramienta Solve. Los resultados obtenidos analíticamente fueron comparados con la simulación realizada en el software libre para la simulación de redes y distribución de flujo de tuberías Epanet, lo que validó que la metodología empleada fue adecuada para el dimensionamiento hidráulico del sistema RAS de 8000 L. En el desarrollo del presente trabajo se cumplió satisfactoriamente con la implementación de un prototipo RAS de 150 L y el dimensionamiento de un sistema RAS de 8000 L, cumpliendo con los requerimientos técnicos exigidos para el cultivo de peces Symphysodon discus.ABSTRACT: An aquaculture water recirculation system (RAS) is a technology implemented to intensify crops; and among the main advantages of its implementation are the saving of water and a better control of the water quality parameters respect to the concentration of total ammonia nitrogen (NAT), nitrites (NO2), nitrates (NO3). In the present work, three 150 L RAS systems were implemented for the cultivation of the Symphysodon discus species and two types of substrates were evaluated as biofilters: Xport NO3 and biopellets, for a period of 10 days. In order to know the behavior of the proposed prototype in terms of production of total ammonia nitrogen (NAT), nitrites and nitrates, the concentration of these was experimentally determined using a qualitative method (API Test Kit) and by UV-vis spectrophotometry. It was found that the Xport NO3 substrate presented better performance as a biofilter, because the concentration of NAT and nitrites remained at levels lower than those reached when using the biofilters. The concentration of NAT was 0.08 mg/L, that of nitrites 0.05 mg/L and in nitrates concentrations up to 10 mg/L were obtained on day 10 of the culture. These results are within the ranges reported in aquaculture, for NAT concentrations less than 0.2 mg/L, nitrite values less than 0.3 mg/L, and for nitrates concentrations not greater than 50 mg/L. Finally, based on the experimental results obtained, the proposed RAS system was scaled for a total capacity of 8000 liters. The theoretical design was based on the modeling of the water flow through a system of branched pipe networks with multiple outlets, based on the general energy equation. The solution of the mathematical equations was done in Excel and the Solve tool. The analytical results were compared with the simulation carried out in the free software for the simulation of networks and distribution of flow of pipes Epanet, which validated that the methodology used was adequate for the hydraulic dimensioning of the 8000 L RAS system. In the development of the work, the implementation of a 150 L RAS prototype and the sizing of an 8000 L RAS system were satisfactorily fulfilled, complying with the technical requirements demanded for the culture of Symphysodon discus fish