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Management accounting and control system in the u-model internationalization process. A case study
Sistemas de contabilidad y control de gestión en el modelo de internacionalización UPPSALA. un estudio de caso
Sistemas de contabilidade e controle gerenciais no modelo do processo de internacionalização de UPPSALA: estudo de caso
DOI:
https://doi.org/10.15446/innovar.v31n80.93661Palabras clave:
Internationalization process, management accounting and control systems, performance, Uppsala Model (en)desempeño, modelo Uppsala, proceso de internacio¬nalización, sistemas de contabilidad y control de gestión (es)
desempenho, Modelo de Uppsala, processo de internacionalização, sistemas de contabilidade e controle gerenciais (pt)
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This study examines the role of management accounting and management control systems (macs) in the successful implementation of the Uppsala Internationalization Model (U-Model) and in the improvement of firms’ performance. To achieve this, and after a broad literature review, a case study was conducted. Using a dynamic and “inside-out” approach, data was collected through interviews and documental analysis. The internationalization model (im) of a company and the relationship between macs and its internationalization strategy (U-Model) were analyzed. This study emphasizes the existence of several roles (passive and active) of macs and highlights the fact that these systems are used throughout the internationalization process (ip) in differentiated ways. As far as we know, it is the first time the relationship between macs and a specific internationalization model (U-Model) has been studied. This research helps to increase knowledge in practice, as it helps companies understand how they can adjust their macs according to their U-Model development phase. Given the growing interest in internationalization, we hope to contribute to improving the knowledge on the relationship between macs and the ip and its effects on companies’ performance. This study points to promising results that justify further studies of this relationship.
Este trabajo examina el papel de los sistemas de contabilidad y control de gestión (SCCG) para la exitosa implementación del modelo de internacionalización Uppsala (U-Model) y el logro de un mejor desempeño en las organizaciones. Para ello, y luego de una amplia revisión de la literatura, se llevó a cabo un estudio de caso. Siguiendo un enfoque dinámico “de adentro hacia afuera”, se recopilaron datos a través de entrevistas y análisis documental con el objetivo de analizar el modelo de internacionalización (MI) de una empresa y su relación con los SCCG implementados. Esta investigación señala la existencia de varios roles (pasivos y activos) en los SCCG y destaca que estos son utilizados a lo largo del proceso de internacionalización (PI) de manera diferenciada. Hasta donde sabemos, esta es la primera vez que se estudia la relación entre SCCG y un modelo de internacionalización específico (U-Model), por lo que nuestro trabajo permitirá comprender más acerca de este fenómeno en la práctica, haciendo posible que las empresas pueden ajustar sus SCCG a partir de la fase de desarrollo del U-Model en la que se encuentren. Teniendo en cuenta el creciente interés por la internacionalización, esperamos aportar mayor información acerca de la relación existente entre SCCG y PI, así como de sus efectos sobre el desempeño de las empresas. Este trabajo apunta a resultados promete- dores, lo que justifica la realización de estudios posteriores sobre el tema.
Neste estudo, é examinado o papel dos sistemas de contabilidade e controle gerenciais (MACS, na sigla em inglês) na mplementação bem-sucedida do Modelo de Internacionalização de Uppsala (U-Model, na sigla em inglês) e na melhoria do desempenho das empresas. Para isso, e após uma ampla revisão da literatura, foi realizado um estudo de caso. Com uma abordagem dinâmica e “de dentro para fora”, os dados foram coletados por meio de entrevistas e de análise documental. Foram analisados o modelo de internacionalização (MI) de uma empresa e a relação entre os macs e sua estratégia de internacionalização (U-Model). Neste estudo, é enfatizada a existência de diversos papéis (passivos e ativos) dos macs e destacado o fato de que esses sistemas são utilizados ao longo do processo de internacionalização (PI) de diferentes maneiras. Até onde sabemos, é a primeira vez que a relação entre os macs e um modelo específico de internacionalização (UModel) é estudada. A presente pesquisa ajuda a aumentar o conhecimento na prática, uma vez que ajuda as empresas a entenderem como podem ajustar seus macs de acordo com a fase de desenvolvimento no Modelo de Uppsala. Dado o crescente interesse pela internacionalização, esperamos contribuir para melhorar o conhecimento sobre a relação entre os MACS e o PI e seus efeitos no desempenho das empresas. Neste estudo, são apontados resultados promissores que justificam estudos futuros acerca dessa relação.
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