Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sector
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , |
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. |
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7160 |
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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 |
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1799135307554095104 |