Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sector

Detalhes bibliográficos
Autor(a) principal: Leite, Akaísa
Data de Publicação: 2016
Outros Autores: Fernandes, Paula Odete, Leite, Joaquim
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10198/16383
Resumo: This scientific research aims to verify relationships in the use of management accounting practices and several contingent factors. Contingency theory was used in the analysis model. The study focused on 512 textile and clothing companies of the Associação Têxtil e Vestuário de Portugal (Portuguese Textile and Clothing Association). Data was collected in the middle of 2014 by means of a questionnaire. The results of the quantitative study showed that traditional management accounting practices are more commonly used than modern ones. In addition to the interdependence found between some of the variables in the analysis model, the results obtained by using the multiple linear regression model showed that advanced production technology influences, in a positive and direct way, the use of management accounting practices.
id RCAP_ee95dbc77765140c781ac73e210b3dc0
oai_identifier_str oai:bibliotecadigital.ipb.pt:10198/16383
network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository_id_str 7160
spelling Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sectorContingency theoryAdvanced production technologyManagement accounting practicesPortuguese textile and clothing sectorThis scientific research aims to verify relationships in the use of management accounting practices and several contingent factors. Contingency theory was used in the analysis model. The study focused on 512 textile and clothing companies of the Associação Têxtil e Vestuário de Portugal (Portuguese Textile and Clothing Association). Data was collected in the middle of 2014 by means of a questionnaire. The results of the quantitative study showed that traditional management accounting practices are more commonly used than modern ones. In addition to the interdependence found between some of the variables in the analysis model, the results obtained by using the multiple linear regression model showed that advanced production technology influences, in a positive and direct way, the use of management accounting practices.Biblioteca Digital do IPBLeite, AkaísaFernandes, Paula OdeteLeite, Joaquim2018-03-19T15:42:21Z20162016-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10198/16383engLeite, Akaísa; Fernandes, Paula O.; Leite, Joaquim (2016). Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sector. The International Journal of Management Science and Information Technology (IJMSIT). ISSN 1923-0265. Special Issue:19, p. 59-771923-0265info: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:RCAAP2023-11-21T10:37:37Zoai:bibliotecadigital.ipb.pt:10198/16383Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T23:05:39.765695Repositório 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 Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sector
title Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sector
spellingShingle Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sector
Leite, Akaísa
Contingency theory
Advanced production technology
Management accounting practices
Portuguese textile and clothing sector
title_short Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sector
title_full Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sector
title_fullStr Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sector
title_full_unstemmed Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sector
title_sort Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sector
author Leite, Akaísa
author_facet Leite, Akaísa
Fernandes, Paula Odete
Leite, Joaquim
author_role author
author2 Fernandes, Paula Odete
Leite, Joaquim
author2_role author
author
dc.contributor.none.fl_str_mv Biblioteca Digital do IPB
dc.contributor.author.fl_str_mv Leite, Akaísa
Fernandes, Paula Odete
Leite, Joaquim
dc.subject.por.fl_str_mv Contingency theory
Advanced production technology
Management accounting practices
Portuguese textile and clothing sector
topic Contingency theory
Advanced production technology
Management accounting practices
Portuguese textile and clothing sector
description This scientific research aims to verify relationships in the use of management accounting practices and several contingent factors. Contingency theory was used in the analysis model. The study focused on 512 textile and clothing companies of the Associação Têxtil e Vestuário de Portugal (Portuguese Textile and Clothing Association). Data was collected in the middle of 2014 by means of a questionnaire. The results of the quantitative study showed that traditional management accounting practices are more commonly used than modern ones. In addition to the interdependence found between some of the variables in the analysis model, the results obtained by using the multiple linear regression model showed that advanced production technology influences, in a positive and direct way, the use of management accounting practices.
publishDate 2016
dc.date.none.fl_str_mv 2016
2016-01-01T00:00:00Z
2018-03-19T15:42:21Z
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/10198/16383
url http://hdl.handle.net/10198/16383
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Leite, Akaísa; Fernandes, Paula O.; Leite, Joaquim (2016). Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sector. The International Journal of Management Science and Information Technology (IJMSIT). ISSN 1923-0265. Special Issue:19, p. 59-77
1923-0265
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.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
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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
repository.mail.fl_str_mv
_version_ 1799135307554095104

Registros relacionados