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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. 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
Exportar Referência (IEEE)
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
Exportar BibTeX
@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"
}
Exportar RIS
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  -