EsACT - Artigos em Proceedings Não Indexados à WoS/Scopus
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Browsing EsACT - Artigos em Proceedings Não Indexados à WoS/Scopus by Author "Alves, Maria C.G."
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- 15 anos de investigação em contabilidade de gestão estratégica: uma meta-análisePublication . Pires, Rui A.R.; Alves, Maria C.G.; Rodrigues, Lúcia LimaThe main purpose of this paper is to analyse and understand the evolution of the strategic management accounting (SMA) literature by performing a meta-analysis of literature and critiquing of SMA papers published in the leading journals in the field covering fifteen years: 2000-2014 inclusive. We performed a descriptive meta-analysis of 43 SMA papers published in five top ranked accounting journals in order to provide a broad perspective of the field. We use a method and techniques previously employed in the field of management accounting to select and classify the papers. The main findings presented in the paper provide some light about the main topics studied, research settings, theories, methods, and primary data analysis used in SMA research. Therefore, this paper extends upon the previous literature reviews, by extending the scope and the time frame. In addition, this paper provides a meta-analysis of the SMA literature never done before in the field of the SMA.
- Uma discussão sobre as práticas de contabilidade de gestão estratégicaPublication . Pires, Rui A.R.; Alves, Maria C.G.; Rodrigues, Lúcia LimaThe main purpose of this paper is to provide a discussion on Strategic Management Accounting (SMA) practices in order to obtain a more complete list of SMA practices. We started of prior lists presented for other authors. In addition to external and long-term orientation, and financial and non-financial measurement typologies criteria for SMA practices, we considered an internal resources and capabilities orientation to support external competitive bases. We obtained a list with 22 SMA practices related with: i) costing; ii) planning, control and performance measurement; iii) identification, measurement and management of intellectual capital resources; iv) strategic decision making; v) strategic investment analysis; vi) competitor accounting; and, vii) customer accounting. Therefore, this paper contributes to clarify the concept and purpose of SMA, and the set of SMA practices. In this way, it assists researchers and practitioners in research and adoption of SMA.
- Impacto da incerteza na utilidade da informação contabilística e práticas de contabilidade de gestão: um ajuste congruentePublication . Pires, Rui A.R.; Alves, Maria C.G.; Rodrigues, Lúcia LimaThe objectives of this study are twofold: firstly it aims to analyze the relationships between environmental uncertainty, timeliness and information scope, and management accounting practices; secondly it explores how these relationships affect satisfaction with accounting information. The research method comprises an analysis of 114 responses to an e-mail questionnaire survey carried out among large Portuguese manufacturing companies. The results indicate that the relationship between timeliness information and uncertainty, and the relationship between management accounting practices (traditional and contemporary) and the timeliness and broad scope information usefulness are positive. Evidence suggests that the satisfaction with management accounting information improves when there is a good adjustment between environmental uncertainty, timeliness and broad scope information usefulness and management accounting practices. Therefore, organizations need to adjust their management accounting systems to the environment characteristics, get a greater satisfaction with management accounting information, using contemporary and traditional management accounting practices.
- Incerteza da envolvente e relevância da informação financeira e não financeira na tomada de decisão: um estudo empíricoPublication . Pires, Rui A.R.; Alves, Maria C.G.Nos últimos anos, muitos autores consideram que a informação financeira perdeu alguma relevância para a tomada de decisão, nomeadamente em contextos de maior incerteza (Chenhall e Morris, 1986; Johnson e Kaplan, 1987; Vaivio, 1999; Baines e Langfield-Smith, 2003). Contudo, alguns estudos indicam que em determinadas situações esta informação continua a ser mais relevante que a informação não financeira. Perante resultados contraditórios, o principal objectivo deste trabalho consiste em analisar, por um lado, a relação entre a incerteza da envolvente e a utilização de informação contabilística. E, por outro lado, averiguar qual a relevância atribuída à informação financeira e não financeira na tomada de decisão. Para o efeito foram recolhidos dados através de inquérito por questionário enviado às grandes empresas da indústria transformadora a operar em Portugal, e obteve-se uma taxa de resposta de 23%. Os resultados obtidos indicam que em contextos de maior incerteza é atribuída maior relevância à informação não financeira. No entanto, a informação financeira continua a ser mais relevante que a informação não financeira relacionada com processos, operações e trabalhadores. Verifica-se também uma associação positiva entre o uso de informação financeira e não financeira, o que demonstra a complementaridade desta informação.
- Strategic management accounting: definitions and dimensionsPublication . Pires, Rui A.R.; Alves, Maria C.G.; Rodrigues, Lúcia LimaThe purposes of this paper are twofold: firstly it aims to discuss prior definitions of strategic management accounting (SMA) in order to understand the main purposes and the scope of SMA; secondly the management accountant’s participation in the strategic decision-making and SMA practices are discussed. The SMA literature review shows us that there is no consensus in the SMA definition. However, there is some common elements in the SMA definitions, such as: i) a development of management accounting with a strategic orientation; ii) an external orientation (outward-looking orientation); and, iii) an orientation for future (forward-looking orientation). In addition, SMA adopts both financial and non-financial measurement typologies and an orientation to internal resources and organizational capabilities (intellectual capital). There is also some consensus on the main purpose. SMA must cooperate and provide strategic information for the strategic management, marketing, and other managerial functions. The purpose is to create and achieve competitive advantages and enhance organizational performance. To accomplish this goal SMA considers two dimensions related with the management accountant’s participation in the strategic decisionmaking process and a set of SMA practices. Therefore, this paper contributes to a better understanding of the concept and scope of SMA and its two dimensions. In this sense, it assists practitioners and researchers to understand, adopt, use, and research the SMA.
- Utilidad de la información contable y prácticas de contabilidad de gestión en contextos de incertidumbrePublication . Pires, Rui A.R.; Alves, Maria C.G.Este trabajo analiza las relaciones entre la incertidumbre del entorno, la utilidad de la información contable de amplia extensión y oportuna en la toma de decisiones y las prácticas de contabilidad de gestión (PCG). Los datos fueron recolectados a través de un cuestionario enviado a las grandes empresas manufactureras, habiendo sido obtenida una tasa de respuesta de 23%. Los resultados obtenidos indican que la utilidad de la información oportuna se asocia positivamente con la incertidumbre, y el uso de las PCG tradicionales y contemporáneas se asocia positivamente con la utilidad de la información de amplia extensión y oportuna. Se destaca así que con la mayor utilidad de la información de amplia extensión y oportuna en la toma de decisiones es mayor el uso de las PCG contemporáneas, pero también de las PCG tradicionales.