Management accounting
Management accounting practices in the Portuguese lodging industry
... some management accounting techniques, defending that in order to implement the Customer profitability analysis per market segment, it is more relevant the use of Activity based costing than the traditional ...
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Management accounting change in the Portuguese telecommunications industry
... of management accounting researchers (Baird et ...mainstream accounting about ...theory accounting in order that ABC’s contextual and intrinsic complexities may be addressed effectively ...
11
Maturity in management accounting: exploratory study in Portuguese SME
... for management accounting, since we assume they have the information about which we want to collect ...and management accounting characteristics (methods of corporate allocation of indirect ...
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Management accounting practices in the Portuguese lodging industry
... of management accounting techniques but they didn’t arrive an affirmative answer for the Budgets, but they verified this for Strategic ...of management accounting in hotels, having these ...
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Management accounting software and accounting practices: empirical study on SME enterprises
... The number of enterprises that agreed to participate in this study, and how the conditioning variable was measured, and the potential influence of the data collection method i.e. interviews, on the results are recognized ...
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Management accounting in the hospitality industry: a systematic literature review
... of management control systems for service industries, especially the hospitality industry, given its importance in several economies (Sharma, ...financial accounting systems, due to legal obligations or ...
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Management accounting in Portuguese hotel enterprises : update research
... Management accounting (MA) techniques have evolved in the recent years in the various hotels. It is important the use of MA information to allow the optimization of the decision making processes by hotel ...
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Management accounting practices in the Portuguese lodging industry
... of accounting tools to provide the necessary framework of information for their ...characterizing management accounting techniques in Portugal, identifying the traditional and contemporary ...
16
IMPLICATIONS AND OPPORTUNITIES REGARDING THE ORGANIZATION OF QUALITY COST MANAGEMENT ACCOUNTING
... financial accounting are meant to describe the process as a whole, unlike the management accounting that targets the segmentation of costs for each operation in ...financial accounting and ...
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The perception of management accounting in the Portuguese lodging industry
... On the variable that study the hierarchical level to which the decision is made, when the value is near of seven, it means that the decision made is done at the level of top management. According to the use of MA ...
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INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS
... the management of taken by them management ...traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this ...
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CHARACTERISTICS OF MANAGEMENT ACCOUNTING SYSTEMS IN PORTUGUESE INDUSTRY
... An additional conclusion is that, contrasting expectations raised by the low proportion of direct labour in the total cost of production, the companies in the sam[r] ...
18
Management accounting change in health sector
... the management body of the ...the management decisions. However, he feels the need of having management information fully and timely available, so that he stays in possession of all the necessary ...
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Balanced Scorecard: um estudo empírico sobre pequenas e médias empresas Balanced Scorecard: estudio empírico sobre pequeñas y medianas empresas
... of management accounting in 58 industrial companies in eleven Portuguese ...of management accounting, such as education and age; and on company characteristics, such as ...
20
Balanced Scorecard: empirical study on small and medium size enterprises
... These papers conclude that large enterprises use more sophisticated management accounting methods. Two justifications are presented for this phenomenon: the fact that larger enterprises require formal ...
20
MANAGEMENT CONTROL SYSTEMS IN THEP ORTUGUESE FINANCIAL SERVICES INDUSTRY
... with accounting regulations (Barretta & Riccaboni, 1998), management accounting systems (MAS) and risk management (Bhimani, 2009; Huber & Scheytt, 2013; Siti Zaleha et ...
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Os periódicos de maior impacto na pesquisa contábil Brasileira e Norte-Americana: uma análise comparativa baseada nas citações em teses de doutorado.
... AER American Accounting Review JFQA Journal of Financial Quantitative Analysis.. AH Accounting Horizons JIFMA Journal of Financial Management Accounting.[r] ...
23
The case study as a teaching tool in management and accounting education
... This paper aims to discuss the relevance of the case study methodology as a tool in management accounting education through the presentation of a case study on the Pestana Group. Case studies can be an ...
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CaracterÃsticas do alto escalão e o uso de sistemas de controle gerencial: uma revisão integrativa
... strategic management by examining the linkage of upper echelon characteristics and management practices, more specifically MCS as an element of strategic ...between management practices and ...
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Cad. estud. número22
... The research areas include controllership, auditing, accounting theory, financiai accounting, management accounting, strategic cost accounting and information systems.. Paulo [r] ...
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