Controle de gestão em empresas born global: um estudo de caso
DOI:
https://doi.org/10.18046/j.estger.2020.154.3499Palavras-chave:
estratégia de internacionalização, estudo de caso, empresa nascida global, sistemas de controle de gestão, contabilidade gerencialResumo
Este estudo tem como objetivo entender como e em que medida o processo de internacionalização (IP) afeta os Sistemas de Controle Contábil e Gerencial (MACS) e como contribui para uma implementação bem-sucedida de IP. Uma estrutura conceitual é desenvolvida a partir da pesquisa MACS para destacar como o uso e as características das informações contábeis influenciam o desenvolvimento da IP. A técnica de incidente crítico usa-se como uma abordagem qualitativa para entender o relacionamento IP-MACS. Os resultados sugerem que a existência de MACS ajustado às necessidades de informações da empresa, pode facilitar a IP fornecendo informações cruciais e implica mudanças em algumas ferramentas contábeis. Este estudo demonstra um papel ativo (passivo) e passivo (design) do MACS e fornece uma primeira tentativa de explorar o relacionamento IP-MACS e sua contribuição para uma implementação bem-sucedida do IP.
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