ABSTRACT
We study the dual role of the interactive use of management accounting and control system (iMACS) on exports. On the one hand, we argue that the external focus of iMACS makes it increasingly more likely for companies to export (driver role). On the other hand, we expect iMACS to enhance the impact of exports on organisational performance (payoff role). Our paper therefore aims to provide a better understanding on how iMACS and exports interact. Using survey and archival data from 206 Spanish firms, it reveals partial support for our hypotheses and discusses the results in relation to previous literature and their managerial implications.
RESUMEN
En este trabajo se estudia el doble papel del uso interactivo de los Sistemas de Contabilidad y Control de Gestión (iSCCG) en las exportaciones. Por un lado, se argumenta que el enfoque externo de iSCCG aumenta la probabilidad de que las empresas exporten (papel de precursor). Por otro lado, se espera que iSCCG potencie el impacto de las exportaciones sobre el rendimiento organizativo (papel de palanca). Por lo tanto, este estudio tiene como objetivo proporcionar una mejor comprensión de la relación entre iSCCG y las exportaciones. Se utilizan datos procedentes de una encuesta y de las cuentas anuales de 206 empresas españolas. Los resultados, que se interpretan y discuten desde una perspectiva académica y profesional, revelan un soporte parcial a las hipótesis planteadas.
Acknowledgements
The authors gratefully acknowledge the helpful comments and suggestions of assistants and reviewers at European Accounting Association (EAA) 36th Conference held in Paris (France) in May 2013 and at VIII Workshop on Accounting and Management Control ‘Memorial Raymond Konopka’ in Úbeda-Baeza (Spain) in February 2013.
Disclosure statement
No potential conflict of interest was reported by the authors.
Notes
1. Although a number of papers in MACS literature include all four levers corresponding to Simons’ Levers of Control framework (Kominis & Dudau, Citation2012; Mundy, Citation2010; Widener, Citation2007), another ‘emerging stream of studies has focused on providing an in-depth rather than breadth understanding of the features and separate effects of the various individual levers’ (Bisbe & Malagueño, Citation2009, p. 372). Set in this perspective, recent empirical research has suggested that iMACS involves specific features that are associated with the development of entrepreneurial and market-oriented competences (Bisbe & Malagueño, Citation2009; Henri, Citation2006).
2. As defined by the National Classification of Economic Activities (CNAE 2009): paragraphs 10 and 11.
3. SABI (Iberian Balance-Sheet Analysis System) contains accounting information from Spanish and Portuguese firms.
4. After removing erroneous observations (cases in which CNAE is not coincident or companies have no activity).
5. We sent the questionnaires in February 2011 and the last round in May 2011. Total number of responses was 376.
6. For N = 2979, Z = 1.96 (confidence level 0.95), p = 0.5, q = 0.5 and e = 0.066, a minimal sample of 206 firms is obtained, where n = sample size, N = population, Z = confidence level, p = positive variability, q = negative variability and e = allowable error.
7. Interactive use of MACS = MAX (interactive use of BSC, interactive use of budget system).
8. One item loading (introduction into new markets on organisational performance) was lower than 0.7 but greater than 0.6, which was acceptable.