O impacto da internacionalização sobre os sistemas de controle gerencial de empresas do setor de indústria têxtil brasileiro: estudos de casos do segmento de moda feminina

Abstract

The purpose of this study was to analyze whether the internationalization generated impact on management control systems of the textile segment of women's fashion. In addition, the research sought to compare the cases studied in the literature on control systems and process of internationalization. To achieve the objectives we reported the main characteristics of management control systems and the process of internationalization of the companies surveyed. The research can be classified as qualitative and deductive methodology that used a descriptive-exploratory and was made a multiple case study. For data collection, we used primary sources (questionnaire interviews) and secondary sources (journal articles). The results show that in some situations, the expected adaptation of control systems to the process of internationalization is not necessarily true. Evidence also suggests that management control systems and the process of internationalization of the companies surveyed, with some exceptions, are in agreement with the literature used.