Exportar Publicação

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) 
Major, M. (2012). Management accounting change in the Portuguese telecommunications industry. Global Advanced Research Journal of Management and Business Studies. 1 (4), 115-125
Exportar Referência (IEEE) 
M. J. Major,  "Management accounting change in the Portuguese telecommunications industry", in Global Advanced Research Journal of Management and Business Studies, vol. 1, no. 4, pp. 115-125, 2012
Exportar BibTeX 
@article{major2012_1732199618509,
	author = "Major, M.",
	title = "Management accounting change in the Portuguese telecommunications industry",
	journal = "Global Advanced Research Journal of Management and Business Studies",
	year = "2012",
	volume = "1",
	number = "4",
	pages = "115-125",
	url = "http://garj.org/garjmbs/home"
}
Exportar RIS 
TY  - JOUR
TI  - Management accounting change in the Portuguese telecommunications industry
T2  - Global Advanced Research Journal of Management and Business Studies
VL  - 1
IS  - 4
AU  - Major, M.
PY  - 2012
SP  - 115-125
SN  - 2315-5086
UR  - http://garj.org/garjmbs/home
AB  - This paper sought to study the reasons that explain why has a telecommunications operator (called Marconi) changed its traditional management accounting systems (MAS) and replaced it with activity-based costing (ABC). The paper relied on qualitative data collected through a longitudinal and in-depth case study in the telecommunications sector. The investigation was informed by new institutional sociology (NIS) insights. The study evidenced that Marconi adopted ABC in order to fulfil its constituencies’ expectations of efficiency created with the reorganisation of the Portuguese telecommunications sector and the introduction of competition in the market. Furthermore, the paper contests the managerial emphasis that ABC has been subject to and claims that social accounting theories, such as institutionalism, should be adopted by management accounting researchers in order to achieve a deeper understanding of the ‘ABC phenomenon’. 
ER  -