The dual role of management accounting and control systems in exports: drivers and payoffs

We study the dual role of the interactive use of management accounting and control system (iMACS) on exports. On the one hand, we argue that the external focus of iMACS makes it increasingly more likely for companies to export (driver role). On the other hand, we expect iMACS to enhance the impact of exports on organisational performance (payoff role). Our paper therefore aims to provide a better understanding on how iMACS and exports interact. Using survey and archival data from 206 Spanish firms, it reveals partial support for our hypotheses and discusses the results in relation to previous literature and their managerial implications.