Linking organizational effectiveness, key success factors and performance measures: an analytical framework

Industry, management capabilities and firms' competitiveness: An empirical contribution

“…Linguistic scales (for example, low, medium, high) are always preferable to numeric scales for subjective assessment methods, since the use of language reduces the respondent's bias when being questioned about complex and vague variables (Zadeth, 1965;Zimmer, 1983;Schwenk, 1984;Rangone, 1997). 12. This procedure is the most appropriate when attempting to identify groups of relatively homogeneous cases, based on a series of characteristics selected according to the likelihood of establishing a more accurate classification of individuals by allowing re-allocations between groups.…”

El análisis y la formulación de estrategias como elemento de la competitividad de micro, pequeñas y medianas empresas (mipymes) en el área metropolitana de bucaramanga

“…Este tipo de modelo concebido originalmente para las pymes en economías desarrolladas (Grant, 2010(Grant, , 1991Rangone, 1999Rangone, , 1998Rangone, , 1997 se propone para el análisis y la práctica estratégica en mipymes en el contexto de una economía no desarrollada; organizaciones empresariales que, guardadas las proporciones, presentan características asimilables a las pymes y, en cualquier caso, diferentes de las grandes corporaciones multi-divisionales que han sido el objeto de estudio del análisis estratégico convencional (management estratégico y organización industrial).…”

“…El análisis estratégico y la aproximación metodológica a la práctica estratégica empresarial presentados en este documento tienen fundamento teórico en los artículos de Rangone (1999Rangone ( , 1998Rangone ( , 1997, Grant (2010) y Ryan (2003, entre otros, quienes proponen el desarrollo de ventajas competitivas dinámicas en empresas pequeñas y medianas en las economías desarrolladas a partir del reconocimiento de la dotación y el alineamiento estratégico de sus recursos y capacidades que las diferencian de sus competidores directos y potenciales. En ellos, las empresas, concebidas como "…un conjunto único de recursos y capacidades heterogéneas, …[se convierten] en el elemento clave del análisis estratégico" (Carablancas, 2011, p. 14).…”

Control Systems for Quality Management

“…To ensure a strategy is successfully executed, strategy related control systems must be institutionalized (Zakaria, 1999). As widely discussed in the literature, good performance effect of TQM can be www.intechopen.com harvested by complimenting it with effective and supportive control systems (Andersen, Lawrie & Savic, 2004;Daniel & Reitsperger, 1991;Selto, Renner & Young, 1995) In line with the contingency theory, management accounting literature proposes that the periodicity of traditional accounting control systems such as budgetary control systems has been blamed for ignoring organizational long-term initiatives (Hayes & Abernethy, 1980;Kaplan, 1983;Otley;Rangone, 1997), such as in meeting the urgency of TQM in an organization. Dent (1990) in his review paper, stressed that shortermism of traditional accounting control systems had been criticized as discouraging the long-term focus of TQM to be in place.…”

“…Dent (1990) in his review paper, stressed that shortermism of traditional accounting control systems had been criticized as discouraging the long-term focus of TQM to be in place. Consequently, several contemporary complementary approaches such as strategic management accounting, strategic cost management, and non-financial performance measurement have been proposed and introduced as means to overcome the limitations of traditional management accounting control systems in dealing with strategic issues (Otley, 1999;Rangone, 1997). In addition to these approaches, the role of strategic control systems (SCS) has been recognized as important systems for the purpose of strategy implementation (Chenhall, 2005;Hoque, 2004;Muralidharan, 2004) including TQM.…”