Management control in born-global firms: a case study
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 ap...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
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Universidad ICESI
2020-03-01
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| Series: | Estudios Gerenciales |
| Subjects: | |
| Online Access: | https://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/3499 |
| _version_ | 1818257569104265216 |
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| author | Ana Filipa M. Roque Maria-Céu G. Alves Mário Raposo |
| author_facet | Ana Filipa M. Roque Maria-Céu G. Alves Mário Raposo |
| author_sort | Ana Filipa M. Roque |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-12T17:45:44Z |
| format | Article |
| id | doaj.art-b1fb5e5e08814426bdcd2f2f5267ee37 |
| institution | Directory Open Access Journal |
| issn | 0123-5923 0123-5923 |
| language | Spanish |
| last_indexed | 2024-12-12T17:45:44Z |
| publishDate | 2020-03-01 |
| publisher | Universidad ICESI |
| record_format | Article |
| series | Estudios Gerenciales |
| spelling | doaj.art-b1fb5e5e08814426bdcd2f2f5267ee372022-12-22T00:16:55ZspaUniversidad ICESIEstudios Gerenciales0123-59230123-59232020-03-0136154314https://doi.org/10.18046/j.estger.2020.154.3499Management control in born-global firms: a case studyAna Filipa M. Roque0Maria-Céu G. Alves1Mário Raposo2PhD Student, NECE Research Center in Business Sciences, University of Beira Interior, Covilhã, Portugal. Assistant Professor, NECE Research Center in Business Sciences, University of Beira Interior, Covilhã, Portugal.Full Professor, NECE Research Center in Business Sciences, University of Beira Interior, Covilhã, Portugal.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.https://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/3499internationalisation strategycase study; born-global firmmanagement control systemsmanagement accounting |
| spellingShingle | Ana Filipa M. Roque Maria-Céu G. Alves Mário Raposo Management control in born-global firms: a case study Estudios Gerenciales internationalisation strategy case study; born-global firm management control systems management accounting |
| title | Management control in born-global firms: a case study |
| title_full | Management control in born-global firms: a case study |
| title_fullStr | Management control in born-global firms: a case study |
| title_full_unstemmed | Management control in born-global firms: a case study |
| title_short | Management control in born-global firms: a case study |
| title_sort | management control in born global firms a case study |
| topic | internationalisation strategy case study; born-global firm management control systems management accounting |
| url | https://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/3499 |
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