MANAGEMENT CONTROL IN INTERNATIONALIZED BRAZILIAN SERVICE COMPANIES

The objective of this study was to determine whether the internationalization of a company’s operations has an impact on its management control system. Using the case study method of research, the study analyzed four cases of Brazilian companies with international activities. The research was guided by the premise that as the geographical scope of a company’s operations enlarges, its administrative complexity also grows, demanding the adoption of new and more sophisticated controls systems. The literature on management control (see Anthony & Govindarajan, 2003; Maciariello & Kirby, 2002; Merchant, 2003; Dyment, 1987; among others) gives a relatively similar treatment to the subject of the management control of internationalized companies. The evidences collected in the cases indicate that in certain situations or instances the expected fit of the management control system to new context, as well as its sophistication, may not occur. According to these results, it is possible to see the importance of considering the significance of the contextual and organizational variables, besides the usual financial metrics, so as to serve the interests of the different stakeholders in the organization in an efficient and effective way