MANAGEMENT ACCOUNTING SYSTEMS, BUSINESS RESOURCES AND HUMAN CAPITAL. ANALYSIS IN THE SPANISH AGRO-FOOD SECTOR

摘要

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 thelever 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.