Control de gestión en las empresas born-global: un estudio de caso

  • Ana Filipa Marques Roque PhD Student, NECE Research Center in Business Sciences, University of Beira Interior, Covilhã, Portugal.
  • Maria-Céu G. Alves Assistant Professor, NECE Research Center in Business Sciences, University of Beira Interior, Covilhã, Portugal.
  • Mário Raposo Full Professor, NECE Research Center in Business Sciences, University of Beira Interior, Covilhã, Portugal.
Palabras clave: estrategia de internacionalización, estudio de caso, empresa born-global, sistemas de control de gestión, contabilidad de gestión


Este estudio tiene como objetivo comprender cómo y en qué medida el proceso de internacionalización (IP) afecta a los Sistemas de Contabilidad y Control de Gestión (MACS), y cómo contribuye a una implementación exitosa de IP. Se desarrolla un marco conceptual a partir de la investigación de MACS para destacar cómo el uso y las características de la información contable influyen en el desarrollo del IP. La técnica del incidente crítico se utiliza como un enfoque cualitativo para comprender la relación IP-MACS. Los resultados sugieren que la existencia de MACS ajustada a las necesidades de información de la empresa puede facilitar el IP, proporcionando la información crucial e implica cambios en algunas herramientas de contabilidad. Este estudio evidencia un rol activo (uso) y pasivo (diseño) de MACS y proporciona un primer intento de explorar la relación IP-MACS y su contribución a una implementación exitosa de IP.


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Cómo citar
Marques Roque, A. F., G. Alves , M.-C., & Raposo , M. (2020). Control de gestión en las empresas born-global: un estudio de caso. Estudios Gerenciales, 36(154), 3-14.
Artículo de investigación