The Use of Management Accounting and Control Systems in the Internationalization Strategy: A Process Approach

Abstract

The general objective of this study is to contribute to the understanding of the relationship between strategy and organizational structure, namely how the use of Management Accounting and Control Systems (MACS) contributes to the successful implementation of the internationalization strategy and consecutively to the improvement of the company’s performance.We conducted a single case study in a Portuguese company in the services sector using interview and desk research. The company’s internationalization model (IM) was characterized and studied through a process approach. Subsequently, the relationship between the MACS use and the implementation of the internationalization strategy were analyzed. Results suggest that MACS were not only instrumental to the implementation of the company’s internationalization strategy, but they also “shaped” it, and were “shaped” by it. The study contributes to the MACS literature showing how the internationalization process and the MACS use fit to improve the company’s performance.