Calidad y algo másel efecto conjunto de la gestión de la calidad y medioambiental en la rentabilidad de la empresa

  1. Ferrón Vílchez, Vera
  2. de la Torre Ruiz, José Manuel
  3. Aragón Correa, Juan Alberto
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2010

Número: 148

Páginas: 655-676

Tipo: Artículo

DOI: 10.1080/02102412.2010.10779693 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

En el panorama empresarial actual tanto la implantación de sistemas de gestión de la calidad y medioambiental como su posterior certifi cación son prácticas de gestión cada más consolidadas debido a su gran importancia para el correcto desarrollo de la actividad económica. Usando la teoría de recursos y capacidades, este trabajo demuestra empíricamente que la combinación de ambas iniciativas de gestión está positivamente relacionada con altos niveles de rentabilidad empresarial. Para ello, se ha utilizado una muestra que cuenta con 3.817 unidades de negocio en siete países de la OCDE de diversos subsectores manufactureros.

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