%0 Journal Article 
%T Control de gestión en las empresas born-global: un estudio de caso
%D 2020
%@ 0123-5923
%U http://repository.icesi.edu.co/biblioteca_digital/handle/10906/86900
%X 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.

%K Estrategia de internacionalización
%K Estudio de caso
%K Empresa born-global
%K Sistemas de control de gestión
%K Contabilidad de gestión
%~ GOEDOC, SUB GOETTINGEN