%0 Journal Article %T Identificaci車n diferencial de objetivos y resultados de los planes de formaci車n: una aplicaci車n al sector de la acuicultura en Espa a %A Mar赤a Monserrat Cruz Gonz芍lez %A Francisco Javier S芍nchez Sellero %J Contabilidad y Negocios : Revista del Departamento Acad谷mico de Ciencias Administrativas %D 2011 %I Pontificia Universidad Cat車lica del Per迆 %X The main aims of the formation, related theoretically to the performance of human resources, self-training, information and effectiveness, have been identified as the amount in which the company goes further from knowledge to learning. In this paper three hypotheses applied to the Spanish aquaculture are proposed to model the differential aim follow-up and the achievements of the formation plans. The empirical analysis has been carried out with the data of 99 representative companies of the aquaculture sector. The SPSS 19 statistical program was used for the data analysis. A factor analysis was made by the method of principal components. Eighteen nonparametric tests of Kruskal-Wallis type were applied, as well as 36 chi-squared tests. As a result, three principal components were identified that explain 80% of the variance of the aims: the first one refers to policies of implication of human resources, the second one is related to objective circumstances and the third one is associated to dynamism. It was confirmed that the relevance of aims is proportional to the percentage of expense in formation and, specifically, it is greater in suppliers. Finally, significant differences in the results of the formation with respect to the reduction of errors were observed, this reduction being greater in fish distribution and production. Significant differences were also observed in the effect of the formation on the motivation of the employee, this being greater in fish suppliers and producers Los principales objetivos de la formaci車n, relacionados te車ricamente con el desempe o de los recursos humanos, el autoaprendizaje, la informaci車n y la eficacia, se han identificado como la medida en que la empresa transciende del conocimiento al aprendizaje. En este art赤culo se proponen tres hip車tesis aplicadas al sector de la acuicultura en Espa a para modelizar el seguimiento diferencial de objetivos y la consecuci車n de resultados de los planes de formaci車n. El an芍lisis emp赤rico se ha circunscrito a 99 empresas representativas del sector, cuya informaci車n ha sido tratada mediante el programa estad赤stico SPSS 19. Se llev車 a cabo un an芍lisis factorial por el m谷todo de componentes principales, 18 pruebas de Kruskal-Wallis y 36 pruebas no param谷tricas chi-cuadrado. Como resultado, se identificaron tres componentes que explican un 80% de la varianza de objetivos: el primero referido a pol赤ticas de implicaci車n de recursos humanos, el segundo relacionado con circunstancias objetivas y un tercero asociado al dinamismo. Se constat車 que la relevancia de objetivos es proporcional al %K Formaci車n %K acuicultura %K objetivos %K resultados %K aprendizaje %U http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/445