Examinando por Autor "Landívar Cortez, Sixto Alexander"
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- ÍtemAcceso AbiertoSistemas de control de gestión y equipos de alta dirección (método de mínimos cuadrados parciales – PLS)(Universidad Católica de Cuenca, 2024) Landívar Cortez, Sixto Alexander; Astudillo Arias, Pedro Yamil; 0107986093This paper analyzes the relationship between the Organizational Culture of Top Management Teams (COEAD by its Spanish acronym) and the Management Control Systems (MCS) of SMEs using the Partial Least Squares (PLS) method. Key attributes, aspects, and indicators of COEAD and MCS were measured through a survey. The data collected were submitted to SmartPLS4, with which a structural model of a system of equations and an equation showing a direct and high relationship between COEAD and MCS were developed, analyzed, and validated. Identifying the collaborators with the SMEs is the core that determines the COEAD. Productivity, commercial, external, financial, and accounting indicators, as well as the implementation of quality and budgetary control, cost accounting, internal auditing, strategic planning, and human relations, reflect to a large extent what happens in the MCS of the SMEs. All in all, an MCS, together with the active participation of the top management teams (TMT), is fundamental for SMEs' organizational and economic success.