Browsing by Author "Roque, Ana Filipa Marques"
Now showing 1 - 1 of 1
Results Per Page
Sort Options
- The fit between Internationalization Strategy and Management Accounting and Control Systems – Evidence from Portuguese FirmsPublication . Roque, Ana Filipa Marques; Alves, Maria do Céu Ferreira GasparThe growing globalization defined by the union of the world market in economic and commercial terms inevitably fosters changes in the way companies are organized and increasingly drives companies to consider their development in the international sphere. Internationalization is nowadays a critical factor for the development of the economy. This process requires a deep knowledge of the different markets and this naturally implies changes and adaptations in companies and their operations. The need to obtain knowledge and information becomes vital, in order to assess the implementation of the strategy, and make the necessary adjustments to achieve the organization’s goals. It is in this sense that the Management Accounting and Control System (MACS) plays its role. In this sense, this research has as main objective to analyze the impact of the fit between Internationalization Strategy and MACS design and use on organizational performance. This research also aims to constitute a tool to help companies adjust their MACS to the development of the Internationalization Model (IM). Throughout this investigation, the construction of works that present the various concepts in a linked way was privileged. To date, no studies have been identified that relate the different models of internationalization and the configuration of MACS, which motivated the study about this adjustment between structure and strategy. Thus, in the first phase, a systematic review of the existing literature on internationalization was carried out, namely the models of internationalization, highlighting the main theories. In this research phase, the literature on the analysis of the MACS and the elements that characterize it were also approached, emphasizing how the information is used. That said, in a second phase, cases-studies were developed, that adopted different models of internationalization, and where the adjustment between the MACS and the model of internationalization adopted was analyzed. In a third phase, a comparative study was carried out between the 4 companies previously studied in order to verify whether the adjustment of the MACS is privileged in any specific internationalization model. Finally, in a fourth phase, a quantitative study in Portuguese family companies, in order to analyze the adjustment of the MACS to the IM, and also its impact on performance. In this study, and because the current epidemiological situation justifies it, the impact of the increased uncertainty caused by COVID-19 was also studied. This research in general terms is based on a mixed approach, since in qualitative terms four case studies were carried out, and also a comparative multiple case study whose data were worked with the NVIVO 12 Plus software, and in quantitative terms, a cross-sectional survey research study operated by questionnaires and whose data were handled through IBM SPSS Software. In terms of results, the comparative multiple case study reveals that there are differences in the use of MACS information according to the internationalization model adopted by multinational companies, showing that the internationalization model influences the MACS configuration. In the last study that addresses Portuguese family business, the results show that in terms of the style of use of information provided by MACS, on average, significantly more information is used for diagnostic purposes than interactive purposes. Diagnostic MACS systems are associated with formal systems used to monitor outcomes. Regarding the nature of the information provided by MACS, the results suggest that FB who adopt the IM Network Theory need more integrated information than aggregated information. The results also demonstrate that an adequate fit between IM and MACS, in terms of providing information to support performance evaluation decisions, has a significant impact on IP performance.