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Association Model Among Competitive Advantage Factors and Corporate Performance

Association Model Among Competitive Advantage Factors and Corporate Performance

作     者:Karla S. Basurto Gutierrez Omar A. Flores Laguna 

作者机构:University of Montemorelos Mexico 

出 版 物:《Journal of Modern Accounting and Auditing》 (现代会计与审计(英文版))

年 卷 期:2017年第13卷第12期

页      面:521-530页

学科分类:090603[农学-临床兽医学] 0810[工学-信息与通信工程] 08[工学] 080401[工学-精密仪器及机械] 09[农学] 0906[农学-兽医学] 0804[工学-仪器科学与技术] 080402[工学-测试计量技术及仪器] 0835[工学-软件工程] 081002[工学-信号与信息处理] 

主  题:strategic planning innovation competitive advantage corporate performance and structural equations 

摘      要:This study sought to answer the following question: The empirical model in which strategic planning affects innovation and competitive advantage and how does this influence corporate performance perceived by the CEOs of companies in Monterrey, Nuevo LEon, does this have an acceptable outcome in regards of the theoretical fit model? This study was empirical, quantitative, descriptive, exploratory, explicative and transversal in nature. The studied population consisted of executives who attended the training sessions of the Institute of Public Accountants of Nuevo Le6n (IPANL). For this study, a sample of 134 executives was selected by convenience sampling. For the data collection, an instrument of 94 indicators was elaborated and the indicators within the study were the following: 31 indicators for strategic planning, 15 indicators for innovation, 24 indicators for competitive advantage, and 24 indicators for corporate performance. The null hypotheses were analyzed using multivariate analysis denominated as a structural equation model, utilizing maximum plausibility methods. According to the selected structural equation indexes, the obtained results show that the proposed model had an acceptable goodness of fit index.

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