Management Control Systems and ISO Certification as Resources to Enhance Internationalization and Their Effect on Organizational Performance
| Autor: | María Beatriz González Sánchez, Ernesto López-Valeiras Sampedro, Vicente Mateo Ripoll Feliu, Jacobo Gómez Conde |
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| Rok vydání: | 2012 |
| Předmět: |
Economics and Econometrics
Process management business.industry Geography Planning and Development Accounting Sample (statistics) Certification Linkage (mechanical) Organizational performance law.invention Business environment Internationalization law Software deployment Animal Science and Zoology business Agronomy and Crop Science Food Science Management control system |
| Zdroj: | Agribusiness. 29:392-405 |
| ISSN: | 0742-4477 |
| DOI: | 10.1002/agr.21300 |
| Popis: | There has been a general consensus in recent literature that internationalization is a key success factor in the competitive business environment we now live in. Using a sample of Spanish agri-food companies, the main objective of this research is to determine the linkage of Management Control Systems (MCS), ISO certifications, internationalization and performance. The results obtained reveal, as expected, that internationalization has a direct and positive relationship with organizational performance. In addition, we find that both the use of MCS and the deployment of ISO certification positively influence companies' level of internationalization. Nevertheless, our findings clearly indicate that MCS and ISO do not influence performance directly. |
| Databáze: | OpenAIRE |
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