Impacts of the Internationalization of Brazilian Firms: A Multiple Case Study

This article reports an exploratory study of the impacts caused by the process of internationalization on the management control systems of two Brazilian companies, Lupatech S / A and Di Solle cutlery. Structured interviews were applied to the Controller, export manager and commercial manager of the respective firms and data was also collected from secondary sources. Findings show that the internationalization process resulted in important changes in the managerial control of the companies studied consonant with various aspects emphasized in the literature and that the improvements associated with the international process were also relevant to the management of the companies in the domestic market.