Management Control Systems and ISO Certification as Resources to Enhance Internationalization and Their Effect on Organizational Performance

Abstract

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 adoption of multiple certification standards: perceived performance implications of quality, environmental and health & safety certifications

“…However, since companies are likely to have multiple certifications to fulfil their stakeholders' demands it is important to analyse their combined impact on performance (Vastag, 2004). Conde et al (2012) investigated the presence of multiple ISO certifications in the agri-food sector and their impact on performance. They found that organisational performance increased as the number of certifications increased.…”

Ethical certification in the Spanish agrifood industry: An alternative paradigm?

“…There is vast, empirical literature which looks into the certification schemes, supply chain management techniques or providing stakeholder's perspective on both issues (Blazovich et al 2014;Conde et al 2013;Fulponi 2006;Grolleau, et al 2007;Kalfagianni 2014). However, it is often regardless of the production activity or purely based on secondary data analyses, difficult to repeat or verify on specific research sample, or verify third-party methodology (Blazovich et al 2014).…”

“…Instead, any institutional initiatives introduced by private actors (i.e. firms, society) for governance began to gain ground (Conde et al 2013;Bitzer et al 2013). In other words, it is not only the monetary objectives which are the drivers of the business growth.…”

O papel da sustentabilidade organizacional na relação entre o grau de internacionalização e o desempenho de empresas multinacionais

“…Com relação à capacidade de se internacionalizar, a certificação ISO (9001 qualidade, 14001 meio ambiente e 22000 segurança alimentar) demonstrou influenciar positivamente a capacidade de internacionalização. E que a capacidade de internacionalização está positivamente relacionada com o desempenho organizacional (CONDE;. Um estudo realizado no Brasil concluiu que as empresas com um sistema de gestão ambiental certificado de acordo com a norma ISO14001 tendem a ser mais rentáveis, em média, do que as empresas sem certificação (FERRON;.…”