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dc.contributor.authorMárquez Ramos, Laura
dc.contributor.authorAparisi Caudeli, José Antonio
dc.date.accessioned2014-03-12T10:14:59Z
dc.date.available2014-03-12T10:14:59Z
dc.date.issued2013-12
dc.identifier.citationMARQUEZ RAMOS, L., and APARISI-CAUDELI, J.A.The Impact of Management Accounting Systems on International Markets: Theory and Evidence Using the Balanced Scorecard Approach. Journal of Applied Management Accounting Research, 2013, 11. 2: 5-27 pp.ca_CA
dc.identifier.issn1443-9905
dc.identifier.urihttp://hdl.handle.net/10234/86769
dc.description.abstractInformation from the Port Authorities that make up the Spanish Port System before and after the implementation of the Balanced Scorecard has been used to analyse whether changes in management accounting play a role in international markets by means of analysing their effect on regional competitiveness. This study makes three contributions to the literature. First, it is of great interest for the Spanish economy as a whole, due to the special importance of shipping as a way to access the main international markets. Second, it provides an unprecedented framework to relate research on management accounting with literature on international trade issues. Finally, unlike previous studies, information on Annual Reports is used, allowing the comparison of performance measures over time in different organisational units. Main results show that the improvement of the strategic and operational effectiveness of the Port Authorities has increased the competitiveness of Spanish regionsca_CA
dc.format.extent24 p.ca_CA
dc.format.mimetypeapplication/pdfca_CA
dc.language.isoengca_CA
dc.publisherCMA Australiaca_CA
dc.relation.isPartOfJournal of Applied Management Accounting Research, 2013, 11, 2ca_CA
dc.rights© 2013 CMA Australiaca_CA
dc.subjectBalanced Scorecardca_CA
dc.subjectManagement Accounting Systemsca_CA
dc.subjectRegional Exportsca_CA
dc.subjectSpanish Port Authoritiesca_CA
dc.titleThe Impact of Management Accounting Systems on International Markets: Theory and Evidence Using the Balanced Scorecard Approachca_CA
dc.typeinfo:eu-repo/semantics/articleca_CA
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessca_CA
dc.relation.publisherVersionhttp://www.cmawebline.org/ontarget/the-impact-of-management-accounting-systems-on-international-markets-theory-and-evidence-using-the-balanced-scorecard-approach/ca_CA


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