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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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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, Spain

http://orcid.org/0000-0002-0907-3471 View further author information

Ernesto Lopez-ValeirasDepartamento de Economía Financiera y Contabilidad, Universidad de Vigo, Facultade de Empresariais e Turismo, Ourense, SpainCorrespondence[email protected]

http://orcid.org/0000-0003-1576-7207 View further author information

Pages 307-328 | Received 06 Jun 2016, Accepted 15 May 2017, Published online: 28 Jul 2017

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https://doi.org/10.1080/02102412.2017.1346914
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