The impacts of the internationalization process on the Management Control System: the case of the Localiza company

Abstract

The objective of this article was to study the impacts of the internationalization process on the management control system of Localiza S.A. According to the literature on the subject, the internationalization process, as well as its extension, pushes organizations to the challenge of transferring Management Control beyond national borders. Such approach inspires the possibility of internationalization impacting the Management Control Systems. For this, exploratory-descriptive research was adopted. The data collection used bibliographic research, documentation and case studies. Among the documents collected, two interviews stand out, of the CEO of Localiza and the Director of Franchises of the company. The interviews were already available in digital media and were conducted in August 2020 and August 2009, respectively. Only secondary data were collected, despite full access to the content of the referenced interviews. The results obtained indicated that the internationalization did not promote significant changes in the company’s management control system, in line with non-majoritarian literature on the theme. However, it was observed great changes on management control from the expansion process of the company as a whole, which notably impacted the performance of international franchises.