COVID-19, an Accelerator of Management Control Trends in Spanish Companies

Angela Andrea Caviedes Conde () and Luis Ramon Yanguas Morte ()
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Angela Andrea Caviedes Conde: Rey Juan Carlos University
Luis Ramon Yanguas Morte: Economics Financial Director in BCD TRAVEL

Revista Finanzas y Politica Economica, 2023, vol. 15, issue 2, 539-551

Abstract: Management control evolves over time in Spanish companies due to changes in the environment in which they interact. For this reason, digital tools are incorporated with the aim of improving their efficiency. The objective of this article is to analyze the evolution and current trends of management control in the transformation of Spanish enterprises. This research uses a qualitative method through the Technique of Content Analysis. In order to do this, the results of the Management Control & Financial Strategy Survey are used, as well as reports published by KPMG organization on management control. The study reveals the transformation of management control in Spanish enterprises, which faces the need for greater speed in the information gathering process and the interpretation of data to identify changes in a shorter period of time in order to adapt to them in less time.

Keywords: patrimonio cultural inmaterial; ecosistemas creativos; industrias creativas; gestion estratégica; teoría de la organización y la gestión; revisión de la literatura (search for similar items in EconPapers)
JEL-codes: M10 Z10 Z11 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:col:000443:020975

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