Small-and Medium-sized Enterprises (SMEs) and Multinational Enterprises (MNEs) in the
agri-food sector have been overcoming internationalization barriers. However, research is …

This study examines the role of management accounting and management control systems
(MACS) in the successful implementation of the Uppsala Internationalization Model (U …

This study aims to understand how and to what extent internationalisation processes (IP)
affect Management Accounting and Control Systems (MACS), and how the latter contribute …

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 …

Neste estudo analisa-se a consolidação do modelo das alavancas de controle (Levers of
Control–LoC) proposto por Simons (1995) sob a lente da Teoria Ator-Rede (TAR). O …

Internationalisation has become crucial to economic development, especially for companies
that are more technological and scientific. These companies arouse curiosity, as they quickly …

Objetivo: Diseñar un procedimiento para articular el costeo basado en actividades y el costo
objetivo, como un sistema de costos. Métodos y técnicas: observación, revisión documental …

The study's main objective is to evaluate the mediating effect of academic performance on
university students' satisfaction with using ChatGPT, a text-based artificial intelligence tool …

El control de la gestión es el conjunto de procesos y herramientas para el ejercicio de la
autoridad sobre un fenómeno organizacional, el cual se utiliza con el fin de lograr las metas …

La identificación de los recursos organizacionales que permiten obtener ventajas
competitivas sostenibles sigue siendo un tema de interés entre investigadores y …