The dual role of management accounting and control systems in exports: drivers and payoffs

• Jacobo Gomez-Conde ^[1] ; Ernesto Lopez-Valeiras ^[2]
  1. [1] Universidad Autónoma de Madrid

     Universidad Autónoma de Madrid

     Madrid, España

     
  2. [2] Universidade de Vigo

     Universidade de Vigo

     Vigo, España

     
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Vol. 47, Nº 3, 2018, págs. 307-328
• Idioma: inglés
• Títulos paralelos:
  • El doble papel de los sistemas de contabilidad y control de gestión en relación a las exportaciones: precursor y palanca
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 2 Citas
• Resumen
  • español

    En este trabajo se estudia el doble papel del uso interactivo de los Sistemas de Contabilidad y Control de Gestión (iSCCG) en las exportaciones. Por un lado, se argumenta que el enfoque externo de iSCCG aumenta la probabilidad de que las empresas exporten (papel de precursor). Por otro lado, se espera que iSCCG potencie el impacto de las exportaciones sobre el rendimiento organizativo (papel de palanca). Por lo tanto, este estudio tiene como objetivo proporcionar una mejor comprensión de la relación entre iSCCG y las exportaciones. Se utilizan datos procedentes de una encuesta y de las cuentas anuales de 206 empresas españolas. Los resultados, que se interpretan y discuten desde una perspectiva académica y profesional, revelan un soporte parcial a las hipótesis planteadas.

  • English

    We study the dual role of the interactive use of management accounting and control system (iMACS) on exports. On the one hand, we argue that the external focus of iMACS makes it increasingly more likely for companies to export (driver role). On the other hand, we expect iMACS to enhance the impact of exports on organisational performance (payoff role). Our paper therefore aims to provide a better understanding on how iMACS and exports interact. Using survey and archival data from 206 Spanish firms, it reveals partial support for our hypotheses and discusses the results in relation to previous literature and their managerial implications.

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