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Impact on the Sustainable Development Goals (SDGs)

Analysis of institutional authors

Antonini Morales, CarlaAuthorGomez Conde, JacoboAuthor

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Article

Management control systems in the competitive success and performance of SMEs

Publicated to:Revista De Contabilidad Y Tributación. Cef. (467): 159-184 - 2022-01-01 (467), DOI: 10.51302/rcyt.2022.7511

Authors: Antonini Morales, Carla; García Torea, Nicolás; Gómez Conde, Jacobo

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Abstract

Los factores clave de éxito, como la internacionalización y la formación del capital humano, permiten obtener ventajas competitivas que redundan en aumentos del rendimiento. La adopción de diversas herramientas de control de gestión permite la correcta gestión de estos factores, sin embargo, qué efectos producen no ha sido suficientemente analizado.

Keywords

Decent work and economic growth

Quality index

Impact and social visibility

From the perspective of influence or social adoption, and based on metrics associated with mentions and interactions provided by agencies specializing in calculating the so-called "Alternative or Social Metrics," we can highlight as of 2025-05-28:

  • The use of this contribution in bookmarks, code forks, additions to favorite lists for recurrent reading, as well as general views, indicates that someone is using the publication as a basis for their current work. This may be a notable indicator of future more formal and academic citations. This claim is supported by the result of the "Capture" indicator, which yields a total of: 4 (PlumX).

It is essential to present evidence supporting full alignment with institutional principles and guidelines on Open Science and the Conservation and Dissemination of Intellectual Heritage. A clear example of this is:

  • The work has been submitted to a journal whose editorial policy allows open Open Access publication.
Continuing with the social impact of the work, it is important to emphasize that, due to its content, it can be assigned to the area of interest of ODS 8 - Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all, with a probability of 40% according to the mBERT algorithm developed by Aurora University.

Leadership analysis of institutional authors

There is a significant leadership presence as some of the institution’s authors appear as the first or last signer, detailed as follows: First Author (ANTONINI MORALES, MARIA CARLA) and Last Author (GOMEZ CONDE, JACOBO).