Influence of management accounting as a factor of competitive success in the cooperative sector
DOI:
https://doi.org/10.31637/epsir-2026-2456Keywords:
management accounting, competitive success, agricultural decision-making, information integration, coordination, factor analysis, olive oilAbstract
Introduction: Analyzes the influence of management accounting on the competitiveness of olive-growing agricultural cooperatives in Andalusia, a key sector for local economic development. Methodology: Based on a conceptual and empirical review, a model is proposed comprising five dimensions: breadth, timeliness, aggregation, integration of accounting information, and competitive success. Results: These dimensions are considered essential for strengthening decision-making and improving organizational performance. The research follows a quantitative methodology based on factor analysis. A structured Likert-scale questionnaire was applied to a sample of 55 cooperatives. Exploratory Factor Analysis (EFA) identified four factors that explain 78.5% of the total variance, while Confirmatory Factor Analysis (CFA) statistically validated the model structure with good fit indicators. The results highlight the importance of having detailed, timely, and aggregated accounting information, as well as proper interdepartmental integration. These dimensions significantly influence the perception of competitive success in cooperatives, particularly in terms of innovation, market adaptability, and customer loyalty. It is reaffirmed that management accounting goes beyond record-keeping, acting as a strategic tool crucial for organizational sustainability. Conclusion: It is recommended to strengthen these practices through training and public policies that promote digitalization and internal coordination. It is exploring the longitudinal impact of these dimensions and their relationship with other organizational variables.
Downloads
References
Benos, T., Kalogeras, N., Verhees, F. J., Sergaki, P. y Pennings, J. M. (2016). Cooperatives’ organizational restructuring, strategic attributes, and performance: The case of agribusiness cooperatives in Greece. Agribusiness, 32(1), 127-150. https://doi.org/10.1002/agr.21429 DOI: https://doi.org/10.1002/agr.21429
Castillo, A. E., Pacheco, G. V. y Manotas, E. N. (2020). Contabilidad de gestión: efecto en los factores clave del éxito competitivo en el sector cooperativo. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 99, 119-146. DOI: https://doi.org/10.7203/CIRIEC-E.99.14087
https://doi.org/10.7203/CIRIEC-E.99.14087
Cechin, A., Bijman, J., Pascucci, S. y Omta, O. (2013). Decomposing the member relationship in agricultural cooperatives: Implications for commitment. Agribusiness, 29(1), 39-61. https://doi.org/10.1002/agr.21321 DOI: https://doi.org/10.1002/agr.21321
Chaddad, F. y Iliopoulos, C. (2013). Control rights, governance, and the costs of ownership in agricultural cooperatives. Agribusiness, 29(1), 3-22. https://doi.org/10.1002/agr.21328 DOI: https://doi.org/10.1002/agr.21328
COI. (2025). Mercado mundial del aceite de oliva y las aceitunas. Consejo Oleícola Internacional. https://acortar.link/rZYmLh
Dechow, N., Granlund, M. y Mouritsen, J. (2006). Management control of the complex organization: relationships between management accounting and information technology. Handbooks of Management Accounting Research, 2, 625-640. https://doi.org/10.1016/S1751-3243(06)02007-4 DOI: https://doi.org/10.1016/S1751-3243(06)02007-4
Grabski, S. V., Leech, S. A. y Schmidt, P. J. (2011). A review of ERP research: A future agenda for accounting information systems. Journal of Information Systems, 25(1), 37-78. https://doi.org/10.2308/jis.2011.25.1.37 DOI: https://doi.org/10.2308/jis.2011.25.1.37
Hannachi, M., Fares, M. H., Coleno, F. y Assens, C. (2020). The “new agricultural collectivism”: How cooperatives horizontal coordination drive multi-stakeholders self-organization. Journal of Co-operative Organization and Management, 8(2), 100111. https://doi.org/10.1016/j.jcom.2020.100111 DOI: https://doi.org/10.1016/j.jcom.2020.100111
Hariyati, H., Tjahjadi, B. y Soewarno, N. (2019). The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance. International Journal of Productivity and Performance Management, 68(7), 1250-1271. https://doi.org/10.1108/IJPPM-02-2018-0049 DOI: https://doi.org/10.1108/IJPPM-02-2018-0049
Hariyati, H., Nuswantara, D. A., Hidayat, R. A. y Putikadea, I. (2023). Management accounting information system and intellectual capital: a way to increase SME’s business performance. Journal Siasat Bisnis, 61-75. https://doi.org/10.20885/jsb.vol27.iss1.art5 DOI: https://doi.org/10.20885/jsb.vol27.iss1.art5
Hertati, L., Zarkasyih, W., Suharman, H. y Umar, H. (2019). The effect of human resource ethics on financial reporting implications for good government governance (survey of related sub-units in state-owned enterprises in SUMSEL). International Journal of Economics and Financial Issues, 9(4), 267. https://doi.org/10.32479/ijefi.8466 DOI: https://doi.org/10.32479/ijefi.8466
Hutahayan, B. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking: An International Journal, 27(4), 1289-1318. https://doi.org/10.1108/BIJ-02-2018-0034 DOI: https://doi.org/10.1108/BIJ-02-2018-0034
Khairunnisa, S., Nuzula, N. F. y Damayanti, C. R. (2025). Exploring strategic management accounting techniques (SMAT) as innovative approach: literature review. International Journal of Research and Innovation in Social Science, 9(1), 39-47. https://dx.doi.org/10.47772/IJRISS.2025.9010005 DOI: https://doi.org/10.47772/IJRISS.2025.9010005
Killian, S. y O'Regan, P. (2016). Social accounting and the co-creation of corporate legitimacy. Accounting, Organizations and Society, 50, 1-12. https://doi.org/10.1016/j.aos.2016.02.004 DOI: https://doi.org/10.1016/j.aos.2016.02.004
Lazkano de Anta, L. L., Beraza, A. y San-José, L. (2020). Determining success factors in the implementation of social accounting. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 177-205. https://doi.org/10.7203/CIRIEC-E.100.18195 DOI: https://doi.org/10.7203/CIRIEC-E.100.18195
Lin, M. J. J. y Chen, C. J. (2008). Integration and knowledge sharing: transforming to long‐term competitive advantage. International Journal of Organizational Analysis, 16(1/2), 83-108. https://doi.org/10.1108/19348830810915514 DOI: https://doi.org/10.1108/19348830810915514
Mahdi, O. R., Almsafir, M. K. y Yao, L. (2011). The role of knowledge and knowledge management in sustaining competitive advantage within organizations: A review. African Journal of Business Management, 5(23), 9912. https://doi.org/10.5897/AJBM11.1118
Oyewo, B. (2022). Contextual factors moderating the impact of strategic management accounting on competitive advantage. Journal of Applied Accounting Research, 23(5), 921-949. https://doi.org/10.1108/JAAR-04-2021-0108 DOI: https://doi.org/10.1108/JAAR-04-2021-0108
Sama-Berrocal, C. y Corchuelo Martínez-Azúa, B. (2023). Agri-food cooperatives: what factors determine their innovative performance?. Academia Revista Latinoamericana de Administración, 36(2), 156-176. https://doi.org/10.1108/ARLA-12-2022-0226 DOI: https://doi.org/10.1108/ARLA-12-2022-0226
Taipaleenmäki, J. y Ikäheimo, S. (2013). On the convergence of management accounting and financial accounting–the role of information technology in accounting change. International Journal of Accounting Information Systems, 14(4), 321-348. https://doi.org/10.1016/j.accinf.2013.09.003 DOI: https://doi.org/10.1016/j.accinf.2013.09.003
Tu, C., Hwang, S. N. y Wong, J. Y. (2014). How does cooperation affect innovation in micro-enterprises?. Management Decision, 52(8), 1390-1409. https://doi.org/10.1108/MD-07-2013-0388 DOI: https://doi.org/10.1108/MD-07-2013-0388
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Marina Caracuel-Sillero, Andrés Renato Jacome-Cagñay
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Non Commercial, No Derivatives Attribution 4.0. International (CC BY-NC-ND 4.0.), that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
