“Modelo de comercialización para Microemprendimientos en la organización "Caminos nuevos" en Cuenca, Ecuador.”

Abstract

This paper analyzes the relationship between the Organizational Culture of Senior Management Teams (COEAD, by its Spanish acronym) and Management Control Systems (MCS) in SMEs, using the Partial Least Squares (PLS) method. A survey was administered to measure key attributes, aspects, and indicators of COEAD and MCS. The data collected were analyzed with SmartPLS 4, which was used to develop, analyze, and validate a structural equation model and an equation showing a direct and strong relationship between COEAD and MCS. Employees’ identification with SMEs plays a key role in shaping 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, largely reflect what occurs within the MCS of SMEs. In short, an MCS, together with the active participation of senior management teams (SMTs), is fundamental to the organizational and economic success of SMEs.