Control de gestión en las empresas born-global: un estudio de caso

This study aims to understand how and to what extent internationalisation processes (IP) affect Management Accounting and Control Systems (MACS), and how the latter contribute to the successful implementation of IP. A conceptual framework is developed from MACS research to highlight how the use and characteristics of accounting information influence the development of IP. Critical incident technique is used as a qualitative approach to understand the IP-MACS relationship. The findings suggest that the existence of MACS adjusted to the firm’s information needs can facilitate IP, providing crucial information, and leading to changes in some accounting tools. This study demonstrates an active (use) and passive (design) role for MACS and provides a first attempt to explore the IP-MACS relationship and its contribution to a successful IP.

• Autores: Marques Roque, Ana Filipa; Alves, Maria-Céu G.; Raposo, Mário
• Tipo de recurso: Article of investigation
• Fecha de publicación: 2020
• Institución: Universidad ICESI
• Repositorio: Repositorio ICESI
• Idioma: spa
• OAI Identifier: oai:repository.icesi.edu.co:10906/86900
• Acceso en línea: http://repository.icesi.edu.co/biblioteca_digital/handle/10906/86900; https://doi.org/10.18046/j.estger.2020.154.3499
• Palabra clave: Estrategia de internacionalización; Estudio de caso; Empresa born-global; Sistemas de control de gestión; Contabilidad de gestión; Case-control method; Accounting; Computer programs; Information resources managemen; Resources allocation; Investments; Business enterprises; Estrategia de internacionalización; Estudio de caso; Empresa born-global; Sistemas de control de gestión; Contabilidad de gestión; Estudio caso-control; Contabilidad; Programas para computador; Administración de recursos de información; Asignación de recursos; Inversiones; Empresas; http://id.loc.gov/authorities/subjects/sh2008007460; http://id.loc.gov/authorities/subjects/sh85000411; http://id.loc.gov/authorities/subjects/sh99005296; http://id.loc.gov/authorities/subjects/sh85113168; http://id.loc.gov/authorities/subjects/sh85067715; http://id.loc.gov/authorities/subjects/sh85018285; Contabilidad; Asignación de recursos; Estrategia de desarrollo; Recursos humanos; Accounting; Resource allocation; Development strategies; Human capital; http://vocabularies.unesco.org/thesaurus/concept1183; http://vocabularies.unesco.org/thesaurus/concept1600; http://vocabularies.unesco.org/thesaurus/concept7876; http://id.loc.gov/authorities/subjects/sh85062845; Asignación de recursos; Estrategias de desarrollo; Resource allocation; Development strategies; Contabilidad; Asignación de recursos; Estrategia del desarrollo; Recursos humanos; Accounting; Resource allocation; Development strategy; Human capital; M41 Accounting
• Rights: openAccess
• License: Atribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0)