Article 2, Volume 3 Issue 2

Management control in startups with high growth success in the Technology sector: The case of Netrivals

Author

Dolors Celma – (Tecnocampus – Universitat Pompeu Fabra)

Marian Buil – (Tecnocampus – Universitat Pompeu Fabra)

Josep Patau – (Tecnocampus – Universitat Pompeu Fabra)

Received May 14, 2017; accepted May 28, 2017

Abstract

The objective of this article is to analyse the use of financial and non-financial indicators by the NetRivals Company and its importance for the control of business management. Ultimately, it is intended to design a strategic map of the company together with a Balanced Scorecard (BSC) that serves to identify the critical success factors and Key Performance Indicators (KPI) that allow an optimal tracking and analysis of its functioning for decision making. An empirical methodology based on a case study is used. The descriptive analysis of an experience of implementing the BSC in an internet company will be used as well as an exploratory study that formulates the key factors of success and sectoral indicators of this type of companies which will be tested in later studies. Firstly, the study will be checked whether NetRivals has the key success factors and generic KPIs recorded in the four perspectives of BSC. Secondly, the specific key success factors and KPIs for NetRivals will be determined and its strategic map defined. Added value light will be shed on the key success factors and KPIs of companies that operate entirely on the Internet, and particularly SMEs with high growth in a highly competitive sector.

El objetivo de este artículo es analizar el uso de indicadores financieros y no financieros por parte de NetRivals Company y su importancia para el control de la gestión empresarial. En última instancia, se pretende diseñar un mapa estratégico de la empresa junto con un Cuadro de mando integral (BSC) que sirva para identificar los factores críticos de éxito y los Indicadores clave de rendimiento (KPI) que permiten un seguimiento y análisis óptimo de su funcionamiento para la toma de decisiones. Se utiliza una metodología empírica basada en un estudio de caso. Se utilizará el análisis descriptivo de una experiencia de implementación del BSC en una empresa de internet, así como un estudio exploratorio que formule los factores clave del éxito y los indicadores sectoriales de este tipo de empresas que se probarán en estudios posteriores. En primer lugar, el estudio se verificará si NetRivals tiene los factores clave de éxito y los KPI genéricos registrados en las cuatro perspectivas de BSC. En segundo lugar, se determinarán los factores clave de éxito y los KPI específicos para NetRivals y se definirá su mapa estratégico. Se arrojará luz, con valor añadido, sobre los factores clave de éxito y los KPI de las empresas que operan completamente en internet, y en particular las PYME con alto crecimiento en un sector altamente competitivo.

Citation

Celma, M. D., Buil, M., & Patau, J. (2017). Management control in startups with high growth success in the Technology sector: The case of Netrivals. European Accounting and Management Review3(2), 17-44.

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Article 3, Volume 3 Issue 1:

An analysis of CSR in human resource management practices and its impact on employee job satisfaction in Catalonia, Spain

Author

Dolors Celma – (Tecnocampus – Universitat Pompeu Fabra)

Esther Martínez-García – (Universitat de Girona)

Josep Mª Raya – (Tecnocampus – Universitat Pompeu Fabra)

Received June 8, 2016; accepted November 5, 2016.

Abstract

Incorporating Corporate Social Responsibility (CSR) into HRM may be a way of integrating employee wellbeing within the workplace. This article provides an empirical analysis of the impact CSR human resource management practices (HRMP) have on job satisfaction (JS). Our aim is to determine which practices contribute most to enhancing employee JS. In an attempt to be as comprehensive as possible, the analysis includes a broad array of HRMP and different dimensions of JS as well as overall JS. Results taken from a representative sample of 1,647 Spanish employees in Catalonia show that in general CSR in HRMP increases JS; some practices (such as wage level) are only relevant for specific dimensions of JS, while others (such as job security) stand out due to their positive effects on all or the majority of JS dimensions. Implications for policymakers and firms interested in attracting and retaining employees by creating high JS are discussed.

La incorporación de la Responsabilidad Social Corporativa (RSC) en la gestión de recursos humanos puede ser una forma de integrar el bienestar de los empleados en el lugar de trabajo. Este artículo proporciona un análisis empírico del impacto que las prácticas de gestión de recursos humanos de RSC (HRMP) tienen en la satisfacción laboral (JS). Nuestro objetivo es determinar qué prácticas contribuyen más a mejorar JS de los empleados. En un intento por ser lo más completo posible, el análisis incluye una amplia gama de HRMP y diferentes dimensiones de JS, así como JS en general. Los resultados tomados de una muestra representativa de 1.647 empleados españoles en Cataluña muestran que, en general, la RSC en HRMP aumenta JS; algunas prácticas (como el nivel salarial) solo son relevantes para dimensiones específicas de JS, mientras que otras (como la seguridad laboral) se destacan por sus efectos positivos en todas o la mayoría de las dimensiones de JS. Se discuten las implicaciones para los formuladores de políticas y las empresas interesadas en atraer y retener a los empleados mediante la creación de un alto nivel de JS.

Citation

Dolors Celma-Benaiges, M., Martínez-García, E., & Raya, J. (2016). An analysis of CSR in human resource management practices and its impact on employee job satisfaction in Catalonia, Spain. European Accounting and Management Review3(1), 45-71.

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