Integrated contingency model of strategic management accounting: exploratory study in portuguese companies

Salvador, Anaísa; Leite, Joaquim

Publication

Integrated contingency model of strategic management accounting: exploratory study in portuguese companies

2019Conference object

dc.contributor.author	Salvador, Anaísa
dc.contributor.author	Leite, Joaquim
dc.date.accessioned	2020-04-03T10:52:51Z
dc.date.available	2020-04-03T10:52:51Z
dc.date.issued	2019
dc.description.abstract	This study aims to replicate the study by Cadez and Guilding (2008) in the context of large portuguese companies. The main objective of this study is to test relationships between strategic choices, market orientation, company size, accountant participation, strategic management accounting and performance. In particular, we intend to test possible mediating effects of the participation of accountants and the use of strategic management accounting. Data collection will be done through a questionnaire survey of large portuguese companies. Descriptive statistics, correlation coefficients and analysis of structural equations will be used. In this sense, it is intended to obtain results comparable to those obtained from the study by Cadez and Guilding (2008), in order to seek to expand details on contingency theory and strategic management accounting.	pt_PT
dc.description.version	info:eu-repo/semantics/draft	pt_PT
dc.identifier.citation	Salvador, Anaísa; Leite, Joaquim (2019). Integrated contingency model of strategic management accounting: exploratory study in portuguese companies. In VI Meeting of Young Researchers of the Polytechnic Institute of Bragança.	pt_PT
dc.identifier.uri	http://hdl.handle.net/10198/21471
dc.language.iso	eng	pt_PT
dc.rights.uri	http://creativecommons.org/licenses/by/4.0/	pt_PT
dc.subject	Contingency theory	pt_PT
dc.subject	Strategic management accounting	pt_PT
dc.subject	Portuguese companies	pt_PT
dc.title	Integrated contingency model of strategic management accounting: exploratory study in portuguese companies	pt_PT
dc.type	conference object
dspace.entity.type	Publication
oaire.citation.conferencePlace	Polytechnic Institute of Bragança	pt_PT
oaire.citation.title	VI Meeting of Young Researchers of the Polytechnic Institute of Bragança	pt_PT
person.familyName	Leite
person.givenName	Joaquim
person.identifier.ciencia-id	6B1C-650B-AC3E
person.identifier.orcid	0000-0001-5573-0172
rcaap.rights	restrictedAccess	pt_PT
rcaap.type	conferenceObject	pt_PT
relation.isAuthorOfPublication	34cfd1ad-5f92-4ffd-9b11-312a465011fc
relation.isAuthorOfPublication.latestForDiscovery	34cfd1ad-5f92-4ffd-9b11-312a465011fc