Process operation model, to improve competitiveness in accounting firms
Abstract
Process management is a methodology focused on optimizing processes in companies. Unfortunately, not all owners or managers of organizations know it and much less apply it, generating a lack of continuous improvement of processes, thereby losing the opportunity to increase the competitiveness of the company. Therefore, the objective of this research is to analyze if there is any relationship between the process operation model and an improvement in competitiveness in accounting firms in the city of Puebla, Mexico.
To achieve the above, a quantitative investigation was carried out, data collection was obtained by applying a questionnaire to 30 managers or owners of accounting firms located in the city of Puebla, analyzing in a descriptive and correlational manner in the SPSS statistical software. .
The main findings of the research show that the offices do not have adequate planning and do not carry out adequate monitoring and control of their operations. Furthermore, they do not use tools that facilitate the evaluation and fulfillment of their organizational objectives, finally reflecting the absence of methodologies. for continuous improvement.
The article addresses the discussion of the influence of operating under processes on the competitiveness of accounting firms.
In conclusion, it was identified that there is a correlation between the variables analyzed and the need to implement this model in those offices and companies that wish to be more competitive is determined. Likewise, the importance of carrying out subsequent studies with a greater scope in companies in this sector is highlighted.
This research is considered original, due to the analysis of process-based management and the influence on competitiveness in the specific context of accounting firms, providing evidence of an understudied field.
Keywords
Categories
Similar Articles
-
International Auditing Standard (ISA) 220: Quality Control for Audits of Historical Financial Information and the performance of the External Auditor
Whiter Smith Parrado Rincon, Edisson Leonardo Gutiérrez Ladino, Juan Carlos Rodríguez Ruiz
-
Methodological Model for Effective Measurement of Social Value in Organizations of the Third Sector
Sergio Fernando Garcés Arias
-
Trends in issues of the concepts of the Consejo Técnico de la Contaduría Pública as a technical accounting standardizing body in Colombia
Rodolfo Antonio Munevar Moreno, Angie Viviana Barón-Vivas, Yerly Andrea Galindo-Rodríguez
-
The communication and satisfaction of the external client from the quality management system in the Aqueduct and Sewer System of Villavicencio, E.S.P. by Lida Basallo - Greis Mosquera - Juan Carlos Leal
Lida Bibiana Basallo Barbosa, Greis Alejandra Mosquera Cerquera, Juan Carlos Leal Céspedes
-
Analysis of public investment in infrastructure in Mexico: Dos Bocas Refinery case
Adolfo Federico Herrera García
-
Process of linking the Human Resource to be hired by the Regional Educational Innovation Center Oriente -CIER Oriente-, in the city of Villavicencio - by Viviana Pérez
Leidy Viviana Pérez Ibarra
-
Edu- Entertainment and Marketing of Experience with children as a strategy for the dissemination of Science and Technology
Alejandra Vega, Danae Duana Avila
-
Elements for the success of organizational transformations: A theoretical discussion
Verena González-Cabo, Luis Fernando Cruz-Caicedo, Pamela Pino-Ortiz
-
Salarial Compensation Of The Asaderos In The Department Of Meta, Colombia - By Marledys Rico Buitrago - Dagoberto Torres Flórez
Marledys Rico Buitrago, Dagoberto Torres-Flórez
-
The integration of marketing communications as the core of brand communications
Juan David Tunaroza, Diana Rojas Torres
Most read articles by the same author(s)
-
Current situation of Financial Education in Young University Students of Villavicencio Colombia
Alfredo Pérez Paredes, José Aurelio Cruz de los Ángeles, Andrea Milena Gómez Pulido
Authors
-
Andrea Milena Gómez Pulido
Benemérita Universidad Autónoma de Puebla
Andrea Milena Gómez Pulido
Business Administrator and Quality Management Specialist, Universidad de los Llanos. Student
of the Master's Degree in Small and Medium Enterprise Management. Faculty of Administration of
the Benemérita Universidad Autónoma de Puebla, Mexico
References
Arroyo, F. M., Cervantes, G. J. & Flores, L. M. (2016). Análisis de la gestión administrativa en despachos contables de la ciudad de Puebla.
Bansal, P. & Des Jardine, M. (2014). Business Sustainability: It is About Time. Strategic Organization, 12(1),70-78. Obtenido de https://www.scielo.cl/scielo.php?script=sci_nlinks&pid=S0718-0764201900020010300003&lng=en
Barney, J. B. (1991). Journal of Management. Obtenido de Firm resources and sustained competitive advantage.
Day, G. S. (1994). Journal of Marketing. Obtenido de The capabilities of market-driven organizations.
Durán, J. J. & Rey, M. C. (2020). El modelo de operación por procesos como herramienta de gestión en las empresas del sector servicios. Investigaciones Europeas de Dirección y Economía de la Empresa, 26(3).
García, J., Prieto, R. & Sanz, D. (2E14). Factores de Competitividad Organizacional. Su Gestión para la Sostenibilidad Empresarial, VI jornadas científicas nacionales Dr. José Gregorio Hernández, Maracaibo, Venezuela. Obtenido de https://www.scielo.cl/scielo.php?script=sci_nlinks&pid=S0718-0764201900020010300013&lng=en
Grant, R. M. (1991). California Management Review. The resource-based theory of competitive advantage: Implications for strategy formulation.
Hernández, H., Cardona, D. & Del Rio, J. (2017). Direccionamiento Estratégico: Proyección de la Innovación Tecnológica y Gestión Administrativa en las Pequeñas Empresas. Información Tecnológica, 28(5),15-22. Obtenido de https://www.scielo.cl/scielo.php?script=sci_nlinks&pid=S0718-0764201900020010300018&lng=en
Hernández, K. D., Salinas, J. A. & Vega, E. O. (2019). La Gestión por Procesos en las Pymes de Barranquilla: Factor Diferenciador de la Competitividad Organizacional. Información tecnológica, 30(2). https://www.scielo.cl/scielo.php?pid=S0718-07642019000200103&script=sci_arttext
López, C. M. & López, M. J. (2017). Factores que influyen en la calidad del servicio en despachos contables de la ciudad de Puebla.
López, G. M. & Martínez, C. F. (2023). Investigación cuantitativa: Un enfoque para la medición y análisis de datos. Revista de Ciencias Sociales, 28(2).
Medeiros, V., Gonçalves, G. L. & Camargos, T. E. (2019). La competitividad y sus factores determinantes: un análisis sistémico para países en desarrollo. Revista de la CEPAL N° 129. Obtenido de: chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://repositorio.cepal.org/server/api/core/bitstreams/820532b5-0b65-4f87-9990-fe54b4a6e507/content
Oviedo, H. C. & Campo, A. A. (2005). Metodología de investigación y lectura crítica de estudios. Obtenido de Aproximación al uso del coeficiente alfa de Cronbach: http://www.scielo.org.co/scielo.php?script=sci_arttext&pid=S0034-74502005000400009#:~:text=%C3%ADtem%20(33).-,Interpretaci%C3%B3n%20del%20coeficiente%20alfa%20de%20Cronbach,que%20hay%20redundancia%20o%20duplicaci%C3%B3n.
Palma, H., Arbeláez, D. & Pardo, A. (2016). La Innovación Empresarial como Impulsora de las Pymes en la Región Caribe Revista Panorama Económico, (24). Obtenido de https://www.scielo.cl/scielo.php?script=sci_nlinks&pid=S0718-0764201900020010300022&lng=en
Ramírez, L., Beltrán, J. & Nieto, E. (2016). Gestión por Procesos como Factor de Competitividad de Pymes del Sector Industrial en el Estado de Querétaro. Red Internacional de Investigadores en Competitividad, 9(1), 816-832. Obtenido de https://www.scielo.cl/scielo.php?script=sci_nlinks&pid=S0718-0764201900020010300027&lng=en
Rey, M. C., Durán, J. J. & Martínez, C. F. (2023). Los factores clave de éxito en la implementación de un modelo de operación por procesos en las empresas del sector servicios. Revista de Management y Dirección, 27(1).
Ruiz, F. D., Almaguer, T. R., Torres, T. I. & Hernández, P. A. (2014). La Gestión por Procesos, su Surgimiento y Aspectos Teóricos. Ciencias Holguín, 20(1). Obtenido de https://www.scielo.cl/scielo.php?script=sci_nlinks&pid=S0718-0764201900020010300029&lng=en