{"id":14389,"date":"2001-11-12T00:00:00","date_gmt":"2001-11-12T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/control-de-gestion-sistemas-de-indicadores-y-cambio-contable-estudio-de-casos-en-el-distrito-industrial-de-la-ceramica\/"},"modified":"2001-11-12T00:00:00","modified_gmt":"2001-11-12T00:00:00","slug":"control-de-gestion-sistemas-de-indicadores-y-cambio-contable-estudio-de-casos-en-el-distrito-industrial-de-la-ceramica","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/control-de-gestion-sistemas-de-indicadores-y-cambio-contable-estudio-de-casos-en-el-distrito-industrial-de-la-ceramica\/","title":{"rendered":"Control de gesti\u00f3n, sistemas de indicadores y cambio contable. estudio de casos en el distrito industrial de la cer\u00e1mica"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Miguel Mart\u00ednez Ramos <\/strong><\/h2>\n<p>La investigaci\u00f3n en contabilidad y control de gesti\u00f3n requieren un acercamiento a las pr\u00e1cticas reales de las empresas. Para el estudio se ha elegido el distrito industrial de la cer\u00e1mcia de castell\u00f3n por su dinamismo, y su relevancia econ\u00f3mica y social. El trabajo se divide en tres partes.  en la primera se estudian los mecanismos utilizados en la funci\u00f3n de contabilidad de gesti\u00f3n en cinco empresas del sector, atendiendo a dos aspectos complementarios: su dis\u00f1eo y su uso. El an\u00e1lisis que se aplica a estos mecanismos se apoya en la teor\u00eda contingente.  la segunda parte se centra en los sistemas de indicadores. Tras la revisici\u00f3n de la literatura acerca de la conveniencia de integrar indicadores financieros y no financieros en la medici\u00f3n del rendimiento organizativo se analizan dos casos. El primero estudia la implantaci\u00f3n de un modelo de indicadores formalizado (un balaced scoreacard), mientras que el segundo se centra en el uso dado a un modelo de indicadores informal con el que se consigue un control interactivo (simons 1995).  la tercera parte estudia el proceso de cambio contable surgido con la implantaci\u00f3n de este \u00faltimo cuadro de mando a trav\u00e9s de un modelo propuesto.  las principales conclusiones de la tesis son:  1,- la confirmaci\u00f3n de la validez de la aproximaci\u00f3n contingente en el caso del distrito azulejero.  2,- la constataci\u00f3n de que el control interactivo no depende del instrumento sino de las condiciones de su uso.  3,- la identificaci\u00f3n de gaps de desarrollo y uso positivos, de la institucionalizaci\u00f3n de las pr\u00e1cticas contables, y de componentes formales e informales, a partir del modelo de estudio propuesto.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Control de gesti\u00f3n, sistemas de indicadores y cambio contable. estudio de casos en el distrito industrial de la cer\u00e1mica<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Control de gesti\u00f3n, sistemas de indicadores y cambio contable. estudio de casos en el distrito industrial de la cer\u00e1mica <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Miguel Mart\u00ednez Ramos <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Jaume i de castell\u00f3n<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 11\/12\/2001<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Jos\u00e9 Alcarria Jaime<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 manuel Vela bargues <\/li>\n<li>eduardo Vilar sanchis (vocal)<\/li>\n<li>Antonio Lopez diaz (vocal)<\/li>\n<li>Antonio Serrano moracho (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Miguel Mart\u00ednez Ramos La investigaci\u00f3n en contabilidad y control de gesti\u00f3n requieren un acercamiento a las pr\u00e1cticas [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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