Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/14370
Registo completo
Campo DC | Valor | Idioma |
---|---|---|
dc.contributor.author | Machado, M. J. C. V. | - |
dc.contributor.author | Alves, P. C. R. | - |
dc.date.accessioned | 2017-09-07T09:24:56Z | - |
dc.date.available | 2017-09-07T09:24:56Z | - |
dc.date.issued | 2017 | - |
dc.identifier.issn | 1746-6474 | - |
dc.identifier.uri | http://hdl.handle.net/10071/14370 | - |
dc.description.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. | eng |
dc.language.iso | eng | - |
dc.publisher | Inderscience | - |
dc.relation | info:eu-repo/grantAgreement/FCT/5876/147442/PT | - |
dc.rights | openAccess | por |
dc.subject | Large companies | eng |
dc.subject | Management accounting | eng |
dc.subject | Portugal | eng |
dc.subject | Quality | eng |
dc.subject | TDABC | eng |
dc.subject | Time driven activity-based costing | eng |
dc.title | Quality in management accounting: approach by activities in large companies | eng |
dc.type | article | - |
dc.pagination | 392 - 409 | - |
dc.publicationstatus | Publicado | por |
dc.peerreviewed | yes | - |
dc.journal | International Journal of Productivity and Quality Management | - |
dc.distribution | Internacional | por |
dc.volume | 21 | - |
dc.number | 3 | - |
degois.publication.firstPage | 392 | - |
degois.publication.lastPage | 409 | - |
degois.publication.issue | 3 | - |
degois.publication.title | Quality in management accounting: approach by activities in large companies | eng |
dc.date.updated | 2019-04-02T11:15:43Z | - |
dc.description.version | info:eu-repo/semantics/acceptedVersion | - |
dc.identifier.doi | 10.1504/IJPQM.2017.10005239 | - |
dc.subject.fos | Domínio/Área Científica::Ciências Sociais::Economia e Gestão | por |
iscte.identifier.ciencia | https://ciencia.iscte-iul.pt/id/ci-pub-30633 | - |
iscte.alternateIdentifiers.scopus | 2-s2.0-85020486219 | - |
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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