Abstract:

Considering the relationship between organizational structure, represented by the Management Accounting Control Systems (MACS) and strategy, this paper seeks to understand how the MACS design fit the internationalization phenomenon and to what extent this phenomenon affects the MACS design. A qualitative approach trough a single case study was developed in a company in the services sector, to study how the MACS design fit and support an innovative internationalization strategy. With this research, we suggest that there is a relationship between the MACS design and the Internationalization Model (IM). In an internationalization process of an innovative nature (IModel), the MACS should be used throughout the process in a differentiated way, allowing an information output to respond to the needs. With this study, we can contribute to the knowledge on the fit between structure (MACS) and strategy (IM) and its effects on the company's.