The Impact of Management Accounting Systems on International Markets: Theory and Evidence Using the Balanced Scorecard Approach
Metadata
Show full item recordcomunitat-uji-handle:10234/9
comunitat-uji-handle2:10234/8643
comunitat-uji-handle3:10234/8644
comunitat-uji-handle4:
INVESTIGACIONMetadata
Title
The Impact of Management Accounting Systems on International Markets: Theory and Evidence Using the Balanced Scorecard ApproachDate
2013-12Publisher
CMA AustraliaISSN
1443-9905Bibliographic citation
MARQUEZ 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.Type
info:eu-repo/semantics/articlePublisher version
http://www.cmawebline.org/ontarget/the-impact-of-management-accounting-systems-o ...Version
info:eu-repo/semantics/publishedVersionSubject
Abstract
Information 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 ... [+]
Information 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 regions [-]
Is part of
Journal of Applied Management Accounting Research, 2013, 11, 2Rights
This item appears in the folowing collection(s)
- ECO_Articles [693]