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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Machado, M. (2016). Management accounting software and accounting practices: empirical study on SME enterprises. WSEAS Transactions on Business and Economics. 13 (1), 94-103
Exportar Referência (IEEE) 
M. J. Machado,  "Management accounting software and accounting practices: empirical study on SME enterprises", in WSEAS Transactions on Business and Economics, vol. 13, no. 1, pp. 94-103, 2016
Exportar BibTeX 
@article{machado2016_1714017805799,
	author = "Machado, M.",
	title = "Management accounting software and accounting practices: empirical study on SME enterprises",
	journal = "WSEAS Transactions on Business and Economics",
	year = "2016",
	volume = "13",
	number = "1",
	pages = "94-103",
	url = "http://www.wseas.org/cms.action?id=43"
}
Exportar RIS 
TY  - JOUR
TI  - Management accounting software and accounting practices: empirical study on SME enterprises
T2  - WSEAS Transactions on Business and Economics
VL  - 13
IS  - 1
AU  - Machado, M.
PY  - 2016
SP  - 94-103
SN  - 1109-9526
UR  - http://www.wseas.org/cms.action?id=43
AB  - There appears to be a paradox between the methods of product valuation considered theoretically most suitable and those effectively used by enterprises according to empirical studies already made. This research strives to clarify which factors explain enterprises continued use of theoretically inadequate methods. The study aims to identify the methods used by Portuguese small and medium size enterprises to value products and to analyze if the management accounting software influences the methods used. Accounting managers from 58 enterprises in 11 Portuguese districts were interviewed. The interviewees stated that the management accounting software influences the method of indirect cost distribution, and the association of these two variables is statistically significant. However, the individual analysis of the interviews led to the detection of a third variable, namely the way in which the product valuation was conceived, and this influences the previous two variables simultaneously. This evidence suggests that the conditioning that accounting managers believed was exerted by the management accounting software on indirect cost distribution was in fact the result of the direct influence of a third variable on the first two, namely the way in which the method was conceived.
ER  -