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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 47, 2018 - Issue 3: Special issue in Management Accounting
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Articles

The dual role of management accounting and control systems in exports: drivers and payoffs

El doble papel de los sistemas de contabilidad y control de gestión en relación a las exportaciones: precursor y palanca

Jacobo Gomez-CondeDepartamento de Contabilidad, Universidad Autónoma de Madrid, Facultad de Ciencias Económicas y Empresariales, Madrid, SpainORCID Iconhttp://orcid.org/0000-0002-0907-3471View further author information
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Ernesto Lopez-ValeirasDepartamento de Economía Financiera y Contabilidad, Universidad de Vigo, Facultade de Empresariais e Turismo, Ourense, SpainCorrespondence[email protected]
ORCID Iconhttp://orcid.org/0000-0003-1576-7207View further author information
ORCID Icon
Pages 307-328 | Received 06 Jun 2016, Accepted 15 May 2017, Published online: 28 Jul 2017

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Roberto Graña-Alvarez, Ernesto Lopez-Valeiras, Miguel Gonzalez-Loureiro & Freddy Coronado. (2024) Financial literacy in SMEs: A systematic literature review and a framework for further inquiry. Journal of Small Business Management 62:1, pages 331-380.
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Babajide Oyewo, Xuan Vinh Vo & Titilope Akinsanmi. (2021) Strategy-related factors moderating the fit between management accounting practice sophistication and organisational effectiveness: the Global Management Accounting Principles (GMAP) perspective. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 50:2, pages 187-223.
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Articles from other publishers (5)

Ana Cruz González Calzadilla, María Segovia Villarreal, Juan Manuel Ramón Jerónimo & Raquel Flórez López. (2022) Risk Management in the Internationalization of Small and Medium-Sized Spanish Companies. Journal of Risk and Financial Management 15:8, pages 361.
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Juan Manuel Ramon-Jeronimo, Raquel Florez-Lopez & Pedro Araujo-Pinzon. (2019) Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls. Sustainability 11:12, pages 3241.
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Juan García-Álvarez de Perea, Carolina Ramírez-García & Aida Del Cubo-Molina. (2019) Internationalization Business Models and Patterns of SMEs and MNEs: A Qualitative Multi-Case Study in the Agrifood Sector. Sustainability 11:10, pages 2755.
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Foivos Anastasiadis, Naoum Tsolakis & Jagjit Srai. (2018) Digital Technologies Towards Resource Efficiency in the Agrifood Sector: Key Challenges in Developing Countries. Sustainability 10:12, pages 4850.
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Ricardo Malagueño, Jacobo Gomez-Conde, Yannick de Harlez & Olaf Hoffmann. (2020) Controller Involvement in a Project Management Setting: Effects on Project Functions and Performance. SSRN Electronic Journal.
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