The Impact of Management Accounting Systems on International Markets: Theory and Evidence Using the Balanced Scorecard Approach
Impacto
Metadatos
Mostrar el registro completo del ítemcomunitat-uji-handle:10234/9
comunitat-uji-handle2:10234/8643
comunitat-uji-handle3:10234/8644
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INVESTIGACIONMetadatos
Título
The Impact of Management Accounting Systems on International Markets: Theory and Evidence Using the Balanced Scorecard ApproachFecha de publicación
2013-12Editor
CMA AustraliaISSN
1443-9905Cita bibliográfica
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.Tipo de documento
info:eu-repo/semantics/articleVersión de la editorial
http://www.cmawebline.org/ontarget/the-impact-of-management-accounting-systems-o ...Versión
info:eu-repo/semantics/publishedVersionPalabras clave / Materias
Resumen
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 [-]
Publicado en
Journal of Applied Management Accounting Research, 2013, 11, 2Derechos de acceso
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- ECO_Articles [693]