Abstract

ROQUE, Ana Filipa; RAPOSO, Mário Lino  and  ALVES, Maria do Céu. Management Accounting and Control Systems in the Uppsala Internationalization Process Model. A Case Study. Innovar [online]. 2021, vol.31, n.80, pp.9-28.  Epub June 06, 2021. ISSN 0121-5051.  https://doi.org/10.15446/innovar.

This study examines the role of management accounting and management control systems (MACS) in the successful implementation of the Uppsala Internationalization Model (U-Model) and in the improvement of firms' performance. To achieve this, and after a broad literature review, a case study was conducted. Using a dynamic and "inside-out" approach, data was collected through interviews and documental analysis. The internationalization model (IM) of a company and the relationship between MACS and its internationalization strategy (U-Model) were analyzed. This study emphasizes the existence of several roles (passive and active) of MACS and highlights the fact that these systems are used throughout the internationalization process (ip) in differentiated ways. As far as we know, it is the first time the relationship between MACS and a specific internationalization model (U-Model) has been studied. This research contributes to increase knowledge in practice, as it helps companies understand how they can adjust their macs according to their U-Model development phase. Given the growing interest in internationalization, we hope to contribute to improving the knowledge on the relationship between macs and the IP and its effects on companies' performance. This study points to promising results that justify further studies of this relationship.

Keywords : Internationalization process; management accounting and control systems; performance; Uppsala Model.

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