El efecto moderador de los sistemas contables de gestión sobre la relación entre el capital humano y la internacionalización

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.