Relación entre el desarrollo de sistemas de control de gestión y los recursos y capacidades caso : Teleperformance Colombia

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instname:Universidad del Rosario

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Molina Castillo, David Fernando; Triana Hernández, Danny Andrés; Magíster en Dirección y Gerencia de Empresas
Facultad de administración; Universidad del Rosario
Sistemas de control de gestión; Recursos y capacidades; Innovación; Aprendizaje organizacional; Capital humano; Tercerización de procesos de negocio; 658.562; Aseguramiento de la calidad; Control de calidad; Planificación empresarial; Management control systems; Capabilities and resources; Innovation; Organizational learning; Human capital; Business Process Outsourcing
thesis / dissertation description
Following theoretical concepts given by some authors about management control systems (MCS) through several years, this work pretends to study and to contrast the relationship between those systems and capabilities and resources. For that, a case study was developed on TC, a company dedicated to provide outsourced services, it means business process outsourcing (BPO). In the study, two variables were established to assess the MCS development: Design and use. For each, indicators and questions were defined to be able to make the observation process and the subsequent analysis. Likewise, the most representative capabilities and resources for business development were selected: innovation, organizational learning and human capital. Over these were validated the existent relationship with the MCS implemented in TC. The information found was analyzed and contrasted through statistical tests highly used on this kind of social sciences studies. Finally, six possible relationships were analyzed, but for just one of those was ratified a positive relationship. It was for the relationship between the MCS use and the capability and resource: human capital. The other relationships refuted the theoretical approaches that established some influence made by the MCS over the capabilities and resources: innovation and organizational learning.