The dual role of management accounting and control systems in exportsdrivers and payoffs

  1. Jacobo Gomez-Conde 1
  2. Ernesto Lopez-Valeiras 2
  1. 1 Departamento de Contabilidad, Universidad Autónoma de Madrid
  2. 2 Departamento de Economía Financiera y Contabilidad, Universidad de Vigo
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Ano de publicación: 2018

Volume: 47

Número: 3

Páxinas: 307-328

Tipo: Artigo

Outras publicacións en: Revista española de financiación y contabilidad

Resumo

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.

Información de financiamento

Authors are grateful to Catedra Asociación Española de Contabilidad y Administración de Empresas (AECA) Carlos Cubillo (2013-2014) and Spanish Ministry of Economy and Competitiveness [ECO2013-48328-C3-2-P; ECO2016-77579-C3-3-P] for financial support.

Financiadores

    • 2013-2014
    • ECO2013-48328-C3-2-P

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