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Publicação
Impacto da incerteza na utilidade da informação contabilística e práticas de contabilidade de gestão: um ajuste congruente
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Orientador(es)
Resumo(s)
The objectives of this study are twofold: firstly it aims to analyze the relationships between environmental uncertainty, timeliness and information scope, and management accounting practices; secondly it explores how these relationships affect satisfaction with accounting information. The research method comprises an analysis of 114 responses to an e-mail questionnaire survey carried out among large Portuguese manufacturing companies. The results indicate that the relationship between timeliness information and uncertainty, and the relationship between management accounting practices (traditional and contemporary) and the timeliness and broad scope information usefulness are positive. Evidence suggests that the satisfaction with management accounting information improves when there is a good adjustment between environmental uncertainty, timeliness and broad scope information usefulness and management accounting practices. Therefore, organizations need to adjust their management accounting systems to the environment characteristics, get a greater satisfaction with management accounting information, using contemporary and traditional management accounting practices.
Descrição
Palavras-chave
Environmental uncertainty Accounting information usefulness Management accounting practices Congruent fit
Contexto Educativo
Citação
Pires, Rui A.R.; Alves, Maria C.G.; Rodrigues, Lúcia L. (2012). Impacto da incerteza na utilidade da informação contabilística e práticas de contabilidade de gestão: Um ajuste congruente. In XXII Jornadas Luso-Espanholas de Gestão Científica “Society, Territories and Organizations: towards competitive inclusion”. Vila Real.
Editora
UTAD, UBI, Universidad de Sevilla