MANAGEMENT CONTROL SYSTEM DESIGN IN INNOVATION-RELATED INTERNATIONALIZATION STRATEGIES (I-MODEL)

Authors

  • Ana Filipa Roque Universty of Beira Interior Research Unit in Business Sciences (NECE/UBI)
  • 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

Keywords:

Internationalization Strategy, I-Model, Innovation, Management Accounting, Control Systems.

Abstract

This paper seeks to analyze the relationship between organizational structure, represented by the Management Accounting Control Systems (MACS) and strategy, and to understand how MACS design fit the internationalization strategy and to what extent this affects MACS design. To answer this objective, a case study was carried-out in a service sector company. The findings suggest that in an I-Model internationalization process MACS should be used throughout the process in a differentiated way, allowing the information output to respond to all needs. These results contribute to the scarce knowledge on MACS and its strategy fit.

 

Author Biographies

  • Ana Filipa Roque, Universty of Beira Interior Research Unit in Business Sciences (NECE/UBI)
    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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Published

2021-01-22

Issue

Vol. 13 No. 3 (2020)

Section

Artigos Científicos

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