Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/14370
Autoria: | Machado, M. J. C. V. Alves, P. C. R. |
Data: | 2017 |
Título próprio: | Quality in management accounting: approach by activities in large companies |
Volume: | 21 |
Número: | 3 |
Paginação: | 392 - 409 |
ISSN: | 1746-6474 |
DOI (Digital Object Identifier): | 10.1504/IJPQM.2017.10005239 |
Palavras-chave: | Large companies Management accounting Portugal Quality TDABC Time driven activity-based costing |
Resumo: | This study intends to contribute to the knowledge about the approach by activities, a management accounting method that promotes the quality of information. As specific objectives we have identified the following: to analyze the knowledge rate regarding the approach by activities, and identify whether there is a link between it and the financial officers’ characteristics; to analyze the utilization rate of the approach by activities, and the factors conditioning it; to analyze whether there is a link between a company’s features, and the use of the approach by activities. The data collection method used was the application of a survey to the financial officers of the largest Portuguese companies, which yielded 61 valid responses. The results found allowed us to conclude the following: the Time Driven Activity Based Costing is very little known and used in Portugal; there is a link between the knowledge of the approach by activities and the financial officers’ gender, age and educational background; there is a link between the use of the approach by activities and two company features: the legal form and the capital holding. |
Arbitragem científica: | yes |
Acesso: | Acesso Aberto |
Aparece nas coleções: | BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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authorFinalVersion.pdf | Pós-print | 3,64 MB | Adobe PDF | Ver/Abrir |
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