The usefulness of accounting information and management accounting practices under environmental uncertainty

Pires, Rui A.R.; Alves, Maria C.G.; Fernandes, Catarina

Publication

The usefulness of accounting information and management accounting practices under environmental uncertainty

2023Journal article

dc.contributor.author	Pires, Rui A.R.
dc.contributor.author	Alves, Maria C.G.
dc.contributor.author	Fernandes, Catarina
dc.date.accessioned	2023-03-07T15:14:11Z
dc.date.available	2023-03-07T15:14:11Z
dc.date.issued	2023
dc.description.abstract	The purpose of this paper is twofold. Firstly, we aim to investigate the relationships among environmental uncertainty, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management accounting practices (MAPs) usage. Secondly, we intend to explore how these relationships influence decision-makers’ satisfaction with management accounting information. Survey data were obtained through an online questionnaire from 114 large manufacturing companies operating in Portugal. The findings indicate a positive relationship between environmental uncertainty and timely management accounting information usefulness and between (broad-scope and timely) management accounting information usefulness and (traditional and contemporary) MAPs usage. The findings also show that decision-makers’ satisfaction with management accounting information improves when there is a good fit between environmental uncertainty, broad-scope and timely management accounting information usefulness, and MAPs usage. In this way, organisations need to adjust the implementation and usage of MAPs to contextual factors, using both contemporary and traditional MAPs, to achieve greater decision-makers’ satisfaction with management accounting information. Thus, the results achieved in this study are useful for both theory and practice and have several implications for professionals engaged in MAPs implementation and decision-making activities.	pt_PT
dc.description.version	info:eu-repo/semantics/publishedVersion	pt_PT
dc.identifier.citation	Pires, Rui A.R.; Alves, Maria C.G.; Fernandes, Catarina. (2023). The usefulness of accounting information and management accounting practices under environmental uncertainty. Journal of Risk and Financial Management. ISSN 1911-8074. 16:2, p. 1-21	pt_PT
dc.identifier.doi	10.3390/jrfm16020102	pt_PT
dc.identifier.issn	1911-8074
dc.identifier.uri	http://hdl.handle.net/10198/27528
dc.language.iso	eng	pt_PT
dc.peerreviewed	yes	pt_PT
dc.publisher	MDPI	pt_PT
dc.rights.uri	http://creativecommons.org/licenses/by/4.0/	pt_PT
dc.subject	Environmental uncertainty	pt_PT
dc.subject	Management accounting information usefulness	pt_PT
dc.subject	Management accounting practices (MAPs)	pt_PT
dc.subject	Satisfaction with management accounting information	pt_PT
dc.subject	Congruent fit	pt_PT
dc.subject	Online questionnaire survey	pt_PT
dc.subject	Portugal	pt_PT
dc.title	The usefulness of accounting information and management accounting practices under environmental uncertainty	pt_PT
dc.type	journal article
dspace.entity.type	Publication
oaire.citation.endPage	21	pt_PT
oaire.citation.issue	2	pt_PT
oaire.citation.startPage	1	pt_PT
oaire.citation.title	Journal of Risk and Financial Management	pt_PT
oaire.citation.volume	16	pt_PT
person.familyName	Pires
person.familyName	Fernandes
person.givenName	Rui A.R.
person.givenName	Catarina
person.identifier.ciencia-id	2B11-583E-8E83
person.identifier.ciencia-id	9E19-46B7-D5BC
person.identifier.orcid	0000-0001-8217-8459
person.identifier.orcid	0000-0002-3160-462X
person.identifier.rid	M-2554-2018
person.identifier.scopus-author-id	56016488900
person.identifier.scopus-author-id	57192082026
rcaap.rights	openAccess	pt_PT
rcaap.type	article	pt_PT
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