El control administrativo en empresas brasileñas internacionalizadas: ocho casos comparativos
The objective of this study is to determine whether the internationalization of a company’s operations has an impact on its management control systems. Using the case study methodology, the paper analyzes eight cases of Brazilian companieswith international activities. The research was guided by the...
| Autor Principal: | Gomes, Josir Simeone |
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| Formato: | Artículo |
| Idioma: | spa |
| Publicado: |
Pontificia Universidad Católica del Perú
2017
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| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/16435/16819 |
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| Sumario: |
The objective of this study is to determine whether the internationalization of a company’s operations has an impact on its management control systems. Using the case study methodology, the paper analyzes eight cases of Brazilian companieswith international activities. The research was guided by the premise that, as the geographical scope of a company’s operations enlarges, its administrative complexity also grows—demanding the adoption of new and more sophisticatedcontrols systems. The literature on management control (see Anthony & Govindarajan, 1998; Dyment, 1987; Gomes and Amat, 2001; Merchant, 1998; among others) provides a relatively similar treatment to the subject of management control of internationalized companies. |
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