Percorrer por autor "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.
- 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.
- An analysis of the use of accounting information by portuguese SMEsPublication . Santos, Ana Catarina; Pires, Rui A.R.; Alves, Maria C.G.Despite the significant economic contribution of small and medium-sized enterprises (SMEs), little is known about the extent to which they make use of accounting information (AI). Although AI is considered one of the main sources of information for SMEs, many continue to ignore its potential, considering that this information is only intended to meet tax obligations. The literature stresses the influence of several factors on AI usage. However, the conclusions of the studies are fragmented, contradictory, and not very enlightening. Following these studies, the purpose of this paper is to explore which characteristics of decision makers, companies, and accounting services influence the importance and use of AI in SMEs. Data were collected through an online questionnaire survey applied to Portuguese SMEs. The findings show that the decision makers’ level of education, as well as their educational background, influence the importance they attribute to AI. It has also been found that smaller companies and SMEs that use outsourced accounting services make the least use of AI. Therefore, in addition to providing empirical evidence on the importance and use of AI, a debate that has been mainly theoretical, and on the importance of SMEs in any economy, this paper aims to raise awareness of the need to further study the decision-making process in such firms.
- Contributions to the measurement and management of intellectual capital: an accounting perspectivePublication . Pires, Rui A.R.; Alves, Maria C.G.Intellectual capital (IC) represents a set of strategic assets, with an intangible nature, which contributes to the creation of competitive advantages and sustainable value, therefore should be identified, measure managed and published by organizations.
- Contributions to the measurement and management of intellectual capital: an accounting perspectivePublication . Pires, Rui A.R.; Alves, Maria C.G.Intellectual capital (IC) represents a set of strategic assets, with an intangible nature, which contributes to the creation of competitive advantages and sustainable value, and therefore should be identified, measured, managed and published by organizations. The research carried out has shown the importance of IC for a sustainable success of an organization but also the paucity and the poverty of means to measure IC and to efficiently manage these important resources. The paper reviews the theoretical and empirical IC literature and has as main purpose to obtain an enhanced understanding of the contributions of management control and accounting systems for IC measurement and management, and particularly about the relationship between strategic management accounting practices (SMAP) and IC. Thus, specific objectives of this study are: addressing the definition of intellectual capital, identifying the main components of IC; understanding the role of management control and accounting in the measurement and management of IC and, addressing the relationship between IC and SMAP. The literature review was done using different sources. First, we used the ProQuest search keys on “Intellectual capital”, “Intangible assets” and “Strategic management accounting practices”. Then a manual search was done covering some of the major journals in the field. Next, we searched the sites FASB and IASB concerning statements and reporting relative to IC. Finally, we conducted a world-wide web search. In the particular case of SMAP it is visible that they enable the identification and management of some IC resources as the ability of innovation, production structures (with e.g. target costing), management of quality systems (with e.g. quality costing) and relationships with suppliers and customers (with e.g. the value chain costing).
- Contributos da NCRF 17 para o cumprimento do objetivo das demonstrações financeiras nas empresas do setor? Análise e reflexão a partir das características da envolventePublication . Pires, Amélia M.M.; Rodrigues, Fernando J.P.A.; Saraiva, Helena I.B.; Alves, Maria C.G.O setor agrícola integra atualmente grandes explorações de âmbito transnacional, ainda que em Portugal, e também no espaço europeu, estas entidades sejam maioritariamente pequenas. O processo de transformação biológica, enquanto elemento diferenciador nestas atividades, pressupõe que a medição dos ativos biológicos se faça a partir dos seus ciclos produtivos. A aplicação do Justo Valor (JV) é apresentada pelo normativo como o caminho preferencial, ainda que sejam já vários os trabalhos que lhe apontam limitações e pouca aderência à realidade portuguesa. Neste sentido, e com base numa metodologia qualitativa, aprofundou-se a discussão sobre as bases de mensuração destes ativos, de modo a que sejam vistas à luz das idiossincrasias do setor e daquelas que são as principais características da envolvente. Concluiu-se, ainda que o espírito da norma não levante dúvidas de interpretação, apontando claramente para a aplicação do JV, que a sua aplicação prática não é tão simples e linear.
- Contributos da NCRF 17 para o cumprimento do objetivo das demonstrações financeiras nas empresas do setor? Análise e reflexão a partir das caraterísticas da envolventePublication . Pires, Amélia M.M.; Rodrigues, Fernando J.P.A.; Saraiva, Helena I.B.; Alves, Maria C.G.O setor agrícola integra atualmente grandes explorações de âmbito transnacional, ainda que em Portugal, e também no espaço europeu, estas entidades sejam maioritariamente pequenas. O processo de transformação biológica, enquanto elemento diferenciador nestas atividades, pressupõe que a medição dos ativos biológicos se faça a partir dos seus ciclos produtivos. A aplicação do Justo Valor (JV) é apresentada pelo normativo como o caminho preferencial, ainda que sejam já vários os trabalhos que lhe apontam limitações e pouca aderência à realidade portuguesa. Neste sentido, e com base numa metodologia qualitativa, aprofundou-se a discussão sobre as bases de mensuração destes ativos, de modo a que sejam vistas à luz das idiossincrasias do setor e daquelas que são as principais caraterísticas da envolvente. Concluiu-se, ainda que o espírito da norma não levante dúvidas de interpretação, apontando claramente para a aplicação do JV, que a sua aplicação prática não é tão simples e linear.
- 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 nonfinancial 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.
- 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.
- Forty years of publications on strategic management accounting: Exploring the conceptual structure through co-word analysisPublication . Pires, Rui A.R.; Alves, Maria C.G.; Rodrigues, Lúcia LimaThe main purpose of this paper is to explore the conceptual structure of strategic management accounting(SMA) research over the past 40 years to reveal and synthesize research trends in the field. To achieve thisgoal, we applied a bibliometric approach to analyze 326 peer-reviewed articles retrieved from Scopus andWeb of Science databases. We conducted a co-word analysis using the VOSviewer software. The bibliomet-ric analysis reveals the main outlets that published articles on SMA, and the most prolific authors and citedarticles. Our findings reveal four main research streams in this field as follows: (i) SMA as a source of com-petitive advantage, (ii) strategic performance measurement systems, (iii) the SMA adoption and contextof use, and (iv) the role of SMA in the strategic management process. For each research stream, we sys-tematize some research themes. Additionally, our findings highlight potential emerging topics, such as therole of SMA in the integration of sustainability within companies strategy; and new settings of study, whichrepresent opportunities for further research. Thus, this paper intends to support researchers in positioningtheir future research efforts.
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