Impact of Internationalization on the Management Control System in Pharmaceutical Industries: Study of Multiple Cases

Abstract: This research aims to analyze the internationalization strategies and to identify if there was an impact on the Management Control Systems (MCS), in nine pharmaceutical companies, being seven Brazilian: EMS, EUROFARMA, ACHÉ, CRISTÁLIA, HEBRON, RIOQUÍMICA, FARMANGUINHOS and two Portuguese, SIDEFARMA and ATRAL. The methodology is characterized as qualitative, descriptive and multiple case study, based on semi-structured interviews with executives in the international and management area, in addition to the collection of secondary data. In the literature, he sought to discuss classical theories, classification, strategies and motivations for internationalization, in addition to the characteristics and mechanisms of management control. The pharmaceutical industry was contextualized, portraying the global and national panorama, pointing out the structural characteristics of the segment. Therefore, the results revealed that the internationalization strategies and the SCG are very close to what the literature recommends, following strategies with a P&DI focus, similar to developed countries. It was concluded that there was an impact, in Internationalization, on the MCS in EMS, EUROFARMA and CRISTÁLIA; and in the others, there was no impact or change in control mechanisms. It is suggested to deepen studies in other pharmaceutical companies, with greater participation of international sales, developing an agenda to follow the evolution.

Key words: internationalization of firms, internationalization strategies, management control, pharmaceutical industry

JEL codes: L, L1