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Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sector

2016Journal article Open access
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dc.contributor.authorLeite, Akaísa
dc.contributor.authorFernandes, Paula Odete
dc.contributor.authorLeite, Joaquim
dc.date.accessioned2018-03-19T15:42:21Z
dc.date.available2018-03-19T15:42:21Z
dc.date.issued2016
dc.description.abstractThis scientific research aims to verify relationships in the use of management accounting practices and several contingent factors. Contingency theory was used in the analysis model. The study focused on 512 textile and clothing companies of the Associação Têxtil e Vestuário de Portugal (Portuguese Textile and Clothing Association). Data was collected in the middle of 2014 by means of a questionnaire. The results of the quantitative study showed that traditional management accounting practices are more commonly used than modern ones. In addition to the interdependence found between some of the variables in the analysis model, the results obtained by using the multiple linear regression model showed that advanced production technology influences, in a positive and direct way, the use of management accounting practices.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationLeite, Akaísa; Fernandes, Paula O.; Leite, Joaquim (2016). Contingent factors that influence the use of management accounting practices in the portuguese textile and clothing sector. The International Journal of Management Science and Information Technology (IJMSIT). ISSN 1923-0265. Special Issue:19, p. 59-77pt_PT
dc.identifier.issn1923-0265
dc.identifier.urihttp://hdl.handle.net/10198/16383
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.relation.publisherversionhttp://eds.b.ebscohost.compt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectContingency theorypt_PT
dc.subjectAdvanced production technologypt_PT
dc.subjectManagement accounting practicespt_PT
dc.subjectPortuguese textile and clothing sectorpt_PT
dc.titleContingent factors that influence the use of management accounting practices in the portuguese textile and clothing sectorpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.endPage77pt_PT
oaire.citation.issue19pt_PT
oaire.citation.startPage59pt_PT
oaire.citation.titleThe International Journal of Management Science and Information Technology (IJMSIT) Special Issuept_PT
oaire.citation.volumeSpecial Issuept_PT
person.familyNameFernandes
person.familyNameLeite
person.givenNamePaula Odete
person.givenNameJoaquim
person.identifierN-3804-2013
person.identifier.ciencia-id991D-9D1E-D67D
person.identifier.ciencia-id6B1C-650B-AC3E
person.identifier.orcid0000-0001-8714-4901
person.identifier.orcid0000-0001-5573-0172
person.identifier.scopus-author-id35200741800
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication2269147c-2b53-4d1c-bc1b-f1367d197262
relation.isAuthorOfPublication34cfd1ad-5f92-4ffd-9b11-312a465011fc
relation.isAuthorOfPublication.latestForDiscovery2269147c-2b53-4d1c-bc1b-f1367d197262

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