Loading...
3 results
Search Results
Now showing 1 - 3 of 3
- Management accounting in support of sustainability: a case study of an ornamental stone processing company in PortugalPublication . Videira, Telma; Leite, Joaquim; Carmo, Cecília M.R.This work aims to understand how and why management accounting is used as a support for sustainability management in an ornamental stone processing company. To achieve this, the practices (how) and reasons (why) for using management accounting to manage sustainability in the company under study are investigated. The methodology adopted was a case study, involving the collection of qualitative data through interviews and analysis of company documents. The results show that management accounting primarily supports the economic and environmental pillars of sustainability, and that the company carries out various actions in the social pillar, although these are not directly supported by management accounting.
- Management control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approachPublication . Leite, Joaquim; Carmo, Cecília M.R.; Brito, Fillipe de FariaThe present research aimed to identify similarities and differences in management control decisions implemented in gyms in Portugal and Brazil in reaction to the pandemic confinement COVID-19. The theoretical approach was in the context of Information Systems (ISs). The cases of one gym in Portugal and one in Brazil were studied through a qualitative methodology using the holistic multiple case study method. Data collection was made through a content analysis and interviews with managers of both gyms. The results allow the conclusion that the global and sudden pandemic confinement COVID-19 affected management control decisions in gym services, especially the budget control which showed abnormally unfavorable deviations in income, expenses and investments. Although the studied gyms were located in different continents (Portugal and Brazil), the managers' control decisions were similar, evidencing an immediate damage containment response and short-term resilience. As for the ISs, the results showed that the instrumental usefulness of these systems implemented in both gyms was never questioned as a support to operation and decision making. But the temporary and drastic reduction in the activity of the gyms, in response to an unexpected confinement context, meant a consequent and natural reduction in their use. As for the extent of the theoretical framework, the study reinforces the weaknesses of the budgeting process in an unexpected pandemic context, on the one hand, and the interdependence between ISs and management control decisions in the gym services sector. Additionally, without questioning that interdependence relationship, it can also be interpreted that ISs have an instrumental character because they are more dependent on managers' decisions and critical junctures.
- Management accounting in support of sustainability: a case study of an ornamental stone processing company in PortugalPublication . Videira, Telma; Leite, Joaquim; Carmo, Cecília M.R.This work aims to understand how and why management accounting is used as a support for sustainability management in an ornamental stone processing company. To achieve this, the practices (how) and reasons (why) for using management accounting to manage sustainability in the company under study are investigated. The methodology adopted was a case study, involving the collection of qualitative data through interviews and analysis of company documents. The results show that management accounting primarily supports the economic and environmental pillars of sustainability, and that the company carries out various actions in the social pillar, although these are not directly supported by management accounting.