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Type: Journal article
Title: The impact of management accounting systems on international markets: theory and evidence using the balanced scorecard approach
Author: Marquez-Ramos, L.
Aparisi-Caudeli, J,
Citation: Journal of Applied Management Accounting Research, 2013; 11(2):5-28
Publisher: CMA Australia
Issue Date: 2013
ISSN: 1443-9905
Statement of
Laura Márquez-Ramos, José Antonio Aparisi-Caudeli
Abstract: Information from the Port Authorities that make up the Spanish Port System before and after the implementation of the Balanced Scorecard has been used to analyse whether changes in management accounting play a role in international markets by means of analysing their effect on regional competitiveness. This study makes three contributions to the literature. First, it is of great interest for the Spanish economy as a whole, due to the special importance of shipping as a way to access the main international markets. Second, it provides an unprecedented framework to relate research on management accounting with literature on international trade issues. Finally, unlike previous studies, information on Annual Reports is used, allowing the comparison of performance measures over time in different organisational units. Main results show that the improvement of the strategic and operational effectiveness of the Port Authorities has increased the competitiveness of Spanish regions
Rights: © 2013 CMA Australia
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Economics publications

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