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Title: Quality in management accounting: approach by activities in large companies
Authors: Machado, M. J. C. V.
Alves, P. C. R.
Keywords: Large companies
Management accounting
Time driven activity-based costing
Issue Date: 2017
Publisher: Inderscience
Abstract: 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.
Peer reviewed: yes
DOI: 10.1504/IJPQM.2017.10005239
ISSN: 1746-6474
Appears in Collections:BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica

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