SISTEMA DE CONTROLO DE GESTÃO E ESTRATÉGIA DE INTERNACIONALIZAÇÃO I-MODEL

Autores

  • Ana Filipa Roque University of Beira Interior - Portugal
  • Maria Céu Alves Universty of Beira Interior Research Unit in Business Sciences (NECE/UBI)
  • Mário Raposo Universty of Beira Interior Research Unit in Business Sciences (NECE/UBI)

DOI:

https://doi.org/10.19177/reen.v13e32020218-236

Palavras-chave:

Estratégia de Internacionalização, I-Model, Inovação, Contabilidade de Gestão, Sistemas de Controlo.

Resumo

Este trabalho procura analisar a relação entre a estrutura organizacional, representada pelo Sistema de Contabilidade e Controlo de Gestão (Management Accounting Control Systems) e a estratégia, e entender como o desenho do MACS se ajusta à estratégia de internacionalização e em que medida isso afeta o desenho do MACS. Para responder a este objetivo, foi realizado um estudo de caso numa empresa do setor de serviços. Os resultados sugerem que, num processo de internacionalização I-Model, o MACS deve ser usado em todo o processo de maneira diferenciada, permitindo que o output de informação responda a todas as necessidades. Estes resultados contribuem para o escasso conhecimento sobre MACS e o seu ajustamento à estratégia.

Biografia do Autor

Ana Filipa Roque, University of Beira Interior - Portugal

Department of Management and Economics

Maria Céu Alves, Universty of Beira Interior Research Unit in Business Sciences (NECE/UBI)

Department of Management and Economics

Mário Raposo, Universty of Beira Interior Research Unit in Business Sciences (NECE/UBI)

Department of Management and Economics

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Publicado

2021-01-22

Edição

Seção

Artigos Científicos