Quality in management accounting: approach by activities in large companies

Detalhes bibliográficos
Autor(a) principal: Machado, M. J. C. V.
Data de Publicação: 2017
Outros Autores: Alves, P. C. R.
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10071/14370
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.
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spelling Quality in management accounting: approach by activities in large companiesLarge companiesManagement accountingPortugalQualityTDABCTime driven activity-based costingThis 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.Inderscience2017-09-07T09:24:56Z2017-01-01T00:00:00Z20172019-04-02T11:15:43Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10071/14370eng1746-647410.1504/IJPQM.2017.10005239Machado, M. J. C. V.Alves, P. C. R.info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T18:01:12Zoai:repositorio.iscte-iul.pt:10071/14370Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:32:41.857209Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Quality in management accounting: approach by activities in large companies
title Quality in management accounting: approach by activities in large companies
spellingShingle Quality in management accounting: approach by activities in large companies
Machado, M. J. C. V.
Large companies
Management accounting
Portugal
Quality
TDABC
Time driven activity-based costing
title_short Quality in management accounting: approach by activities in large companies
title_full Quality in management accounting: approach by activities in large companies
title_fullStr Quality in management accounting: approach by activities in large companies
title_full_unstemmed Quality in management accounting: approach by activities in large companies
title_sort Quality in management accounting: approach by activities in large companies
author Machado, M. J. C. V.
author_facet Machado, M. J. C. V.
Alves, P. C. R.
author_role author
author2 Alves, P. C. R.
author2_role author
dc.contributor.author.fl_str_mv Machado, M. J. C. V.
Alves, P. C. R.
dc.subject.por.fl_str_mv Large companies
Management accounting
Portugal
Quality
TDABC
Time driven activity-based costing
topic Large companies
Management accounting
Portugal
Quality
TDABC
Time driven activity-based costing
description 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.
publishDate 2017
dc.date.none.fl_str_mv 2017-09-07T09:24:56Z
2017-01-01T00:00:00Z
2017
2019-04-02T11:15:43Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
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url http://hdl.handle.net/10071/14370
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1746-6474
10.1504/IJPQM.2017.10005239
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dc.publisher.none.fl_str_mv Inderscience
publisher.none.fl_str_mv Inderscience
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instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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