“…The relationship between the internationalization model and macs Some studies (Cumming et al, 2017;Puck & Filatotchev, 2020) have related the ip to the study of corporate finance and strategic management. Following this line of research, we relate the ip with the macs, since accounting literature has given increased attention to the relationship between management accounting systems and strategy (Bedford et al, 2016;Bisbe & Malagueño, 2012;Davila et al, 2015;Franco-Santos et al, 2012;García-Álvarez et al, 2019;Gimbert et al, 2010;Gomez-Conde & Lopez-Valeiras, 2018;Gomez-Conde et al, 2019;Langfield-Smith, 2006;Lin et al, 2017;Lopez-Valeiras et al, 2015;Ramon-Jeronimo et al, 2019). This literature has focused on different strategic frameworks, such as strategy process (Mintzberg & Waters, 1985) and strategy typologies (Miles & Snow, 1978).…”