There has been a general consensus in recent literature that internationalization is a key success factor in the competitive business environment we now live in. Using a sample of Spanish agri‐food companies, the main objective of this research is to determine the linkage of Management Control Systems (MCS), ISO certifications, internationalization and performance. The results obtained reveal, as expected, that internationalization has a direct and positive relationship with organizational performance. In addition, we find that both the use of MCS and the deployment of ISO certification positively influence companies' level of internationalization. Nevertheless, our findings clearly indicate that MCS and ISO do not influence performance directly.

The important changes which are taking place in the world's ecosystems will affect future wine production worldwide. Moreover, companies in this industry must consider their actions to be potential causes of environmental pollution. For these reasons, this study examines the importance of the link between wine companies and the environment in order to assess the possibility of including such variables in these companies' management control systems. The results obtained reveal that environmental variables constitute a critical success factor in wineproducing companies. A proposed model for a Balanced Scorecard is also developed and presented in which these environmental variables are included.

Resumo:Seguindo o marco conceptual presentado por Simons (1995), o obxectivo principal deste traballo é proporcionarlle unha nova contribución á literatura de contabilidade de xestión examinando a relación entre os sistemas de control de xestión (SCX), a certificación en ISO e o rendemento da capacidade innovadora (RCI), así como o seu impacto no rendemento organizacional. A mostra componse de 231 empresas españolas pertencentes ao sector agroalimentario. A información obtense a través de enquisas aos xerentes destas organizacións. No estudo incluíronse catro ferramentas pertencentes aos SCX: contabilidade de custos, balanced scorecard, plan de negocios e orzamentos. Os resultados obtidos pola aplicación dun modelo de ecuacións estruturais indican que o uso interactivo dos SCX inflúe positivamente no RCI da empresa. Ademais, o RCI atópase positiva e significativamente relacionado co rendemento organizacional. Por último, a certificación en ISO establécese como un potenciador de RCI a través do uso interactivo dos SCX. Palabras clave: Sistemas de control de xestión / Certificación ISO / Rendemento da capacidade innovadora / Rendemento organizacional.Abstract: This study aims to provide a new contribution to the management accounting literature, following the conceptual framework laid out by Simons (1995). The main objective of the present paper is to examine the relationship between Management Control Systems (MCS) and both ISO accreditation and innovative capability performance (ICP), and their impact on organizational performance. The sample is comprised of 231 Spanish companies pertaining to the agro industrial sector. Information is obtained via surveys administered to the business managers of these organizations. Four MCS tools are included in the study: cost accounting; balanced scorecard; business plan; and budgets. The results obtained by applying a structural equation model indicate that the interactive use of MCS positively influences ICP. In addition, ICP is found to be positively and significantly related to organizational performance. Finally, the ISO certification is established as a generator of ICP through the interactive use of MCS.

In an extremely competitive international market in which consumption is undergoing a period of stagnation, it is essential for businesses to develop and implement adequate control systems to help them deal with these circumstances. Cost management should provide relevant information to help grape-growers make better decisions and should even provide information for planning, control, and performance measurement. With this objective in mind, this paper introduces a novel web tool which is accessible to everyone, including those who are not experienced in accounting methodology. This free web tool enables grape-growers to estimate the consumption of resources for each of the operations involved in the cultivation of vineyards.