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Machado, M. J. C. V. & Alves, P. C. R. (2017). Quality in management accounting: approach by activities in large companies. International Journal of Productivity and Quality Management. 21 (3), 392-409
M. J. Machado and P. C. Alves, "Quality in management accounting: approach by activities in large companies", in Int. Journal of Productivity and Quality Management, vol. 21, no. 3, pp. 392-409, 2017
@article{machado2017_1714945681736, author = "Machado, M. J. C. V. and Alves, P. C. R.", title = "Quality in management accounting: approach by activities in large companies", journal = "International Journal of Productivity and Quality Management", year = "2017", volume = "21", number = "3", doi = "10.1504/IJPQM.2017.10005239", pages = "392-409", url = "http://www.inderscience.com/jhome.php?jcode=ijpqm" }
TY - JOUR TI - Quality in management accounting: approach by activities in large companies T2 - International Journal of Productivity and Quality Management VL - 21 IS - 3 AU - Machado, M. J. C. V. AU - Alves, P. C. R. PY - 2017 SP - 392-409 SN - 1746-6474 DO - 10.1504/IJPQM.2017.10005239 UR - http://www.inderscience.com/jhome.php?jcode=ijpqm AB - This study intends to contribute to the knowledge about the approach by activities, a management accounting method that promotes the quality of information. As specific objectives we have identified the following: to analyze the knowledge rate regarding the approach by activities, and identify whether there is a link between it and the financial officers’ characteristics; to analyze the utilization rate of the approach by activities, and the factors conditioning it; to analyze whether there is a link between a company’s features, and the use of the approach by activities. The data collection method used was the application of a survey to the financial officers of the largest Portuguese companies, which yielded 61 valid responses. The results found allowed us to conclude the following: the Time Driven Activity Based Costing is very little known and used in Portugal; there is a link between the knowledge of the approach by activities and the financial officers’ gender, age and educational background; there is a link between the use of the approach by activities and two company features: the legal form and the capital holding. ER -