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RESEARCH PRODUCT
Management Control Systems and ISO Certification as Resources to Enhance Internationalization and Their Effect on Organizational Performance
María Beatriz González SánchezErnesto López-valeiras SampedroVicente Mateo Ripoll FeliuJacobo Gómez Condesubject
Economics and EconometricsProcess managementbusiness.industryGeography Planning and DevelopmentAccountingSample (statistics)CertificationLinkage (mechanical)Organizational performancelaw.inventionBusiness environmentInternationalizationlawSoftware deploymentAnimal Science and ZoologybusinessAgronomy and Crop ScienceFood ScienceManagement control systemdescription
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.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2012-05-30 | Agribusiness |