Utilize este identificador para referenciar este registo: http://hdl.handle.net/10400.5/9998
Título: Characteristics of management accounting systems in portuguese industry
Autor: Ussman, Ana Maria
Alves, Maria do Céu Gaspar
Palavras-chave: Management Accounting
Information Systems
Decision Making
Empirical Study
Data: 2006
Editora: Instituto Superior de Economia e Gestão
Citação: 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
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.
URI: http://hdl.handle.net/10400.5/9998
Aparece nas colecções:2006, Volume XI, nº 1

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