Uma discussão sobre as práticas de contabilidade de gestão estratégica

Pires, Rui A.R.; Alves, Maria C.G.; Rodrigues, Lúcia Lima

Publication

Uma discussão sobre as práticas de contabilidade de gestão estratégica

2015Conference object

dc.contributor.author	Pires, Rui A.R.
dc.contributor.author	Alves, Maria C.G.
dc.contributor.author	Rodrigues, Lúcia Lima
dc.date.accessioned	2018-03-27T14:19:24Z
dc.date.available	2018-03-27T14:19:24Z
dc.date.issued	2015
dc.description.abstract	The 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.	pt_PT
dc.description.version	info:eu-repo/semantics/publishedVersion	pt_PT
dc.identifier.citation	Pires, Rui A.R.; Alves, Maria C.G.; Rodrigues, Lúcia L. (2015). Uma discussão sobre as práticas de contabilidade de gestão estratégica. In XXV Jornadas HispanoLusas Enfoques Empresariales de la Gestión Científica. Transferencia de Conocimiento a la Empresa. Ourense. ISBN: 978-84-697-2121-6.	pt_PT
dc.identifier.isbn	978-84-697-2121-6
dc.identifier.uri	http://hdl.handle.net/10198/16577
dc.language.iso	eng	pt_PT
dc.peerreviewed	yes	pt_PT
dc.publisher	Universidad de Vigo	pt_PT
dc.rights.uri	http://creativecommons.org/licenses/by/4.0/	pt_PT
dc.subject	Strategic management accounting	pt_PT
dc.subject	Strategic management	pt_PT
dc.subject	Marketing	pt_PT
dc.subject	Strategic management accounting practices	pt_PT
dc.title	Uma discussão sobre as práticas de contabilidade de gestão estratégica	pt_PT
dc.type	conference object
dspace.entity.type	Publication
oaire.citation.conferencePlace	Ourense	pt_PT
oaire.citation.endPage	41	pt_PT
oaire.citation.startPage	41	pt_PT
person.familyName	Pires
person.givenName	Rui A.R.
person.identifier.ciencia-id	2B11-583E-8E83
person.identifier.orcid	0000-0001-8217-8459
person.identifier.rid	M-2554-2018
person.identifier.scopus-author-id	56016488900
rcaap.rights	openAccess	pt_PT
rcaap.type	conferenceObject	pt_PT
relation.isAuthorOfPublication	581c29a5-343e-40af-a670-abc4949c433f
relation.isAuthorOfPublication.latestForDiscovery	581c29a5-343e-40af-a670-abc4949c433f