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Internal Control and Organizational Competitiveness

Control interno y competitividad organizacional




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Martínez Salinas, E. S. (2015). Internal Control and Organizational Competitiveness. Lúmina, 16, 194-213. https://doi.org/10.30554/lumina.16.1674.2015
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How to Cite

Martínez Salinas, E. S. (2015). Internal Control and Organizational Competitiveness. Lúmina, 16, 194-213. https://doi.org/10.30554/lumina.16.1674.2015

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Esteban Segundo Martínez Salinas

Esteban Segundo Martínez Salinas,

Contador público, Magister en Contabilidad y Auditoría de Gestión (USACH), Especialista en Revisoría Fiscal y Control de Gestión, Especialista en Docencia Universitaria, estudiante de doctorado en Ciencias Contables de la Universidad de los Andes de Venezuela, profesor de tiempo completo de la Universidad Autónoma de Colombia (FUAC), programa de Contaduría Pública

By a review and bibliographical analysis, some relations of organizational control were made out of the content of some models of such a control.


The problem identifies that organizational competitiveness has emphasized the external factors of the organizations forgetting that there is an organizational disposition that can contribute to improve the competitiveness of an enterprise (internal factors). The main objective is identifying the contribution of the system of internal control to improve the competitiveness in the organizations. The results show that organizational control includes some answers to external requirements, among those, the markets and the competition.


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