%0 Journal Article
%T El efecto moderador de los sistemas contables de gesti車n sobre la relaci車n entre el capital humano y la internacionalizaci車n
%A L車pez-Valeiras Sampedro
%A Ernesto
%A G車mez-Conde
%A Jacobo
%A Gonz芍lez-S芍nchez
%A Mar赤a Beatriz
%A Rodr赤guez-Gonz芍lez
%A Estefan赤a
%J Cuadernos de Contabilidad
%D 2012
%I Scientific Electronic Library Online
%X in today's competitive environment, the deployment of different organizational resources is crucial to grant access to markets. one of these resources may be the presence of trained human capital, since it has the ability to increase productivity, establish strong links with customers, search for new markets or correctly interpret the changes happening in the environment. on this scenario, the use of management accounting systems (mas) is defined in the literature as a resource that can enhance the relationship between these factors; however, few studies attempt to empirically demonstrate such fact. in a sample of 123 organizations belonging to the food industry in galicia (spain) and northern portugal, and using multiple linear regression analysis, the results of this study reveal a moderating influence of the mas on the relation between human capital and internationalization. they also support the existence of a direct and positive effect of human capital on the internationalization level of the company.
%K human capital
%K management accounting systems
%K internationalization
%K human capital
%K accounting systems
%K globalization.
%U http://www.scielo.org.co/scielo.php?script=sci_abstract&pid=S0123-14722012000100002&lng=en&nrm=iso&tlng=en