Artigo em revista científica
Management accounting software and accounting practices: empirical study on SME enterprises
Maria Machado (Machado, M.);
Título Revista
WSEAS Transactions on Business and Economics
Mais Informação
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.
Registos de financiamentos
Referência de financiamento Entidade Financiadora
UID/GES/00315/2013 Fundação para a Ciência e a Tecnologia