Characteristics of management accounting systems in portuguese industry

Detalhes bibliográficos
Autor(a) principal: Ussman, Ana Maria
Data de Publicação: 2006
Outros Autores: Alves, Maria do Céu Gaspar
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.5/9998
Resumo: This article summarises the results of a survey on the accounting systems implemented in large Portuguese manufacturing firms. The literature review was used to define the hypotheses of the study and the analysis of data characterises the state of art of management accounting systems of the surveyed firms. The data was gathered by postal questionnaire. The study shows a preference for simple criteria in costing inventory-flow and in cost allocation methods for determining the cost of the product. The major conclusion is that simplicity is preferred over technical and statistical rigor.
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spelling Characteristics of management accounting systems in portuguese industryManagement AccountingInformation SystemsDecision MakingEmpirical StudyThis article summarises the results of a survey on the accounting systems implemented in large Portuguese manufacturing firms. The literature review was used to define the hypotheses of the study and the analysis of data characterises the state of art of management accounting systems of the surveyed firms. The data was gathered by postal questionnaire. The study shows a preference for simple criteria in costing inventory-flow and in cost allocation methods for determining the cost of the product. The major conclusion is that simplicity is preferred over technical and statistical rigor.Instituto Superior de Economia e GestãoRepositório da Universidade de LisboaUssman, Ana MariaAlves, Maria do Céu Gaspar2015-11-02T15:03:03Z20062006-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.5/9998engUssman, Ana Maria e Maria do Céu Gaspar Alves (2006). "Characteristics of management accounting systems in portuguese industry". Portuguese Journal of Management Studies, XI(1):27-44info: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:RCAAP2023-03-06T14:40:23Zoai:www.repository.utl.pt:10400.5/9998Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T16:56:32.930967Repositório 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 Characteristics of management accounting systems in portuguese industry
title Characteristics of management accounting systems in portuguese industry
spellingShingle Characteristics of management accounting systems in portuguese industry
Ussman, Ana Maria
Management Accounting
Information Systems
Decision Making
Empirical Study
title_short Characteristics of management accounting systems in portuguese industry
title_full Characteristics of management accounting systems in portuguese industry
title_fullStr Characteristics of management accounting systems in portuguese industry
title_full_unstemmed Characteristics of management accounting systems in portuguese industry
title_sort Characteristics of management accounting systems in portuguese industry
author Ussman, Ana Maria
author_facet Ussman, Ana Maria
Alves, Maria do Céu Gaspar
author_role author
author2 Alves, Maria do Céu Gaspar
author2_role author
dc.contributor.none.fl_str_mv Repositório da Universidade de Lisboa
dc.contributor.author.fl_str_mv Ussman, Ana Maria
Alves, Maria do Céu Gaspar
dc.subject.por.fl_str_mv Management Accounting
Information Systems
Decision Making
Empirical Study
topic Management Accounting
Information Systems
Decision Making
Empirical Study
description This article summarises the results of a survey on the accounting systems implemented in large Portuguese manufacturing firms. The literature review was used to define the hypotheses of the study and the analysis of data characterises the state of art of management accounting systems of the surveyed firms. The data was gathered by postal questionnaire. The study shows a preference for simple criteria in costing inventory-flow and in cost allocation methods for determining the cost of the product. The major conclusion is that simplicity is preferred over technical and statistical rigor.
publishDate 2006
dc.date.none.fl_str_mv 2006
2006-01-01T00:00:00Z
2015-11-02T15:03:03Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.5/9998
url http://hdl.handle.net/10400.5/9998
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Ussman, Ana Maria e Maria do Céu Gaspar Alves (2006). "Characteristics of management accounting systems in portuguese industry". Portuguese Journal of Management Studies, XI(1):27-44
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Instituto Superior de Economia e Gestão
publisher.none.fl_str_mv Instituto Superior de Economia e Gestão
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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