Resumen

GOMEZ-CONDE, Jacobo; LOPEZ-VALEIRAS, Ernesto; GONZALEZ-SANCHEZ, M. Beatriz  y  RODRIGUEZ-GONZALEZ, Estefanía. Management accountig systems, business resources and human capital. Analysis in the spanish agro-food sector. Agrociencia [online]. 2012, vol.46, n.1, pp.87-99. ISSN 2521-9766.

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 the lever 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.

Palabras llave : management accounting systems; business resources; human capital; key factors; performance; agro-food industry.