TY  - JOUR 
TI  - Control de gestión en las empresas born-global: un estudio de caso
PB  - Universidad Icesi
PY  - 2020
issn 0123-5923
AB  - 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.

KW  - Estrategia de internacionalización
KW  - Estudio de caso
KW  - Empresa born-global
KW  - Sistemas de control de gestión
KW  - Contabilidad de gestión
UR  - http://repository.icesi.edu.co/biblioteca_digital/handle/10906/86900
ER  -