Resumo

CAVIEDES CONDE, Ángela Andrea  e  YANGUAS MORTE, Luis Ramón. COVID-19, an Accelerator of Management Control Trends in Spanish Companies. Finanz. polit. econ. [online]. 2023, vol.15, n.2, pp.539-551.  Epub 19-Out-2023. ISSN 2248-6046.  https://doi.org/10.14718/revfinanzpolitecon.v15.n2.2023.10.

Management control evolves over time in Spanish companies due to changes in the environment in which they interact. For this reason, digital tools are incorporated with the aim of improving their efficiency. The objective of this article is to analyze the evolution and current trends of management control in the transformation of Spanish enterprises. This research uses a qualitative method through the Technique of Content Analysis. In order to do this, the results of the Management Control & Financial Strategy Survey are used, as well as reports published by KPMG organization on management control. The study reveals the transformation of management control in Spanish enterprises, which faces the need for greater speed in the information gathering process and the interpretation of data to identify changes in a shorter period of time in order to adapt to them in less time.

JEL classification: M21; L25; D21.

Palavras-chave : business performance management; management control; economic crisis; internal control; finance; COVID-19.

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