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dc.contributor.advisorOrtega-Hurtado, Francisco-Fernando 
dc.creatorMolina Castillo, David Fernando 
dc.creatorTriana Hernández, Danny Andrés 
dc.date.accessioned2015-11-13T21:14:34Z
dc.date.available2015-11-13T21:14:34Z
dc.date.created2015-07-15
dc.date.issued2015 
dc.identifier.urihttp://repository.urosario.edu.co/handle/10336/11521
dc.descriptionSiguiendo un marco teórico integrado por varios autores entorno a los sistemas de control de gestión a lo largo de varias décadas, este trabajo pretende estudiar y contrastar la relación entre el desarrollo de dichos sistemas y los recursos y capacidades. Para tal fin, se desarrolló un estudio de caso en Teleperformance Colombia (TC), una empresa dedicada a prestación de servicio de tercerización de procesos o business process outsourcing. En el estudio se establecieron dos variables para evaluar el desarrollo de sistema de control de gestión: el diseño y el uso. A su vez, para cada uno de ellos, se definieron los indicadores y preguntas que permitieran realizar la observación y posterior análisis. De igual manera, se seleccionaron los recursos y capacidades más importantes para el desarrollo del negocio: innovación, aprendizaje organizacional y capital humano. Sobre estos se validó la existencia de relación con el SCG implementado en TC. La información obtenida fue analizada y contrastada a través de pruebas estadísticas ampliamente utilizadas en este tipo de estudios en las ciencias sociales. Finalmente, se analizaron seis posibles relaciones de las cuales, solamente se ratificó el relacionamiento positivo entre uso de sistema de control gestión y el recurso y capacidad capital humano. El resto de relacionamientos, refutaron los planteamientos teóricos que establecían cierta influencia de los sistemas de control de gestión sobre recursos y capacidades de innovación y aprendizaje organizacional.
dc.description.abstractFollowing 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.
dc.description.sponsorshipCentro de Estudios Empresariales para la Perdurabilidad
dc.format.mimetypeapplication/pdf
dc.language.isospa
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/2.5/co/
dc.sourceinstname:Universidad del Rosario
dc.sourcereponame:Repositorio Institucional EdocUR
dc.subjectSistemas de control de gestión
dc.subjectRecursos y capacidades
dc.subjectInnovación
dc.subjectAprendizaje organizacional
dc.subjectCapital humano
dc.subjectTercerización de procesos de negocio
dc.subject.ddcAdministración general 
dc.subject.lembAseguramiento de la calidad
dc.subject.lembControl de calidad
dc.subject.lembPlanificación empresarial
dc.titleRelación entre el desarrollo de sistemas de control de gestión y los recursos y capacidades caso : Teleperformance Colombia
dc.typemasterThesis
dc.publisherUniversidad del Rosario
dc.creator.degreeMagíster en Dirección y Gerencia de Empresas
dc.publisher.programMaestría en Dirección
dc.publisher.departmentFacultad de administración
dc.subject.keywordManagement control systems
dc.subject.keywordCapabilities and resources
dc.subject.keywordInnovation
dc.subject.keywordOrganizational learning
dc.subject.keywordHuman capital
dc.subject.keywordBusiness Process Outsourcing
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
dc.type.spaTesis de maestría
dc.rights.accesoAbierto (Texto completo)
dc.type.hasVersioninfo:eu-repo/semantics/acceptedVersion
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dc.rights.ccAtribución-NoComercial-SinDerivadas 2.5 Colombia
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