Abstract

M. ROQUE, Ana Filipa; G.ALVES, Maria-Céu  and  RAPOSO, Mário. Management control in born-global firms: a case study. estud.gerenc. [online]. 2020, vol.36, n.154, pp.3-14. ISSN 0123-5923.  https://doi.org/10.18046/j.estger.2020.154.3499.

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.

JEL classification: M16; M40; F23.

Keywords : internationalisation strategy; case study; born-global firm; management control systems; management accounting.

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