About the relations between Management Accounting Systems, Intellectual Capital and Performance

The present study is focused on the contribution of management accounting systems (MAS) in the development of intellectual capital (IC). Based on empirical evidence that supports the proposition that the value creation process is strongly associated to the level of IC, the study also examines the mediating effect of MAS on performance through their positive direct effect on IC. These relationships were consolidated into a model and empirically tested with data from 281 Portuguese firms using the Structural Equation Modeling (SEM). The findings show that six out of nine hypothesized relationships were supported by data with positive and significant causal links between MAS and the human and structural dimensions of IC. Results confirmed the conceptual validity of the circular model for the interactions among the three IC dimensions. Results also showed a positive and significant direct effect of structural capital on performance. Overall, the results confirmed the validity of the proposed model and contributed to the literature on the role of MAS in supporting the development of the I

Auditoria financeira e as práticas de manipulação de resultados:estudo empírico nas sociedades não financeiras

A presente investigação tem como objetivo analisar a relação entre a auditoria financeira e manipulação de resultados, para as sociedades não financeiras portuguesas cotadas na Euronext Lisbon no período 2005-2011. A metodologia baseia-se num modelo econométrico de Butler et al. (2004). Concluímos pela existência de uma associação estatisticamente significativa entre os accruals discricionários e a opinião de auditoria e que quanto maior for a independência e competência do auditor maior será a qualidade da auditoria. Contributos da investigação: adiciona a qualidade da auditoria ao modelo e, permite uma melhor compreensão dos efeitos de um mecanismo de controlo sobre a manipulação.info:eu-repo/semantics/publishedVersio

Manipulação de resultados e as caraterísticas dos conselhos de administração e fiscalização:estudo empírico nas sociedades não financeiras portuguesas

A presente investigação tem como objetivo analisar a relação entre a manipulação de resultados e as caraterísticas dos conselhos de administração e fiscalização, para as sociedades não financeiras portuguesas cotadas na Euronext Lisbon no período 2005-2011. A metodologia tem por base um modelo econométrico, de Klein (2002, 2006) e Aggarwal et al. (2009) sendo o mesmo reformulado de modo a integrar a qualidade da administração e fiscalização da sociedade. Os resultados empíricos evidenciam a existência de uma associação estatisticamente significativa entre os accruals discricionários e as características do conselho de administração. Concluímos que quanto maior for a independência e competência dos diretores externos maior será a qualidade do conselho de administração. A investigação permite-nos assim concluir que a existência de diretores externos reduz as práticas de manipulação de resultados. Este trabalho apresenta diversos contributos, teóricos e empíricos, dado pela primeira vez se adiciona a qualidade da administração e da fiscalização da sociedade ao modelo, o que permite uma melhor compreensão dos efeitos de um mecanismo de controlo sobre a manipulação.info:eu-repo/semantics/publishedVersio

Fifteen Years of Accounting Professional s Competencies Supply and Demand: Evidencing Actors, Competency Assessment Strategies, and Top Three Competencies

This paper reviews accounting education literature with a focus on the supply of and demand for an accounting professional’s competencies. Its main objective is to determine which actors are involved in the relationship, ascertain both sides’ perspectives, and evidence of competency supply and demand over the last 15 years. After a solid selection, the analysis includes 122 empirical articles from 2006 to 2021. The actors and competencies addressed in the relevant literature were identified and strategies used in their assessment were discovered. The identified competencies were then categorized and framed in the five constructs presented by Kroon and Alves. This approach evidenced that mismatches remain between competency expectations and competency supply in the accounting profession. Investigators may consider the results to improve the consistency of research in this field of study, contributing to a theory that is still lacking. Using the identified concepts and the constructs’ components, empirical studies can bring substantial practical implications to reduce or eliminate existing competency gaps. This study provides an integrated understanding of the literature on the fit between higher education institutions and the labor market of the accounting professional’s competencies. The framing of actors, strategies, and competencies will assist other researchers in augmenting knowledge in this area.info:eu-repo/semantics/publishedVersio

Utilisation de l'information comptable dans le processus de prise de décision de l'entreprise

Cet article vise a montrer à partir de dix-sept interviews de dirigeants de plusieurs grandes entreprises industrielles portugaises que l'information comptable est plus utilisée dans certaines étapes du processus de décision que dans d autres. Deux perspectives différentes au niveau de la perception personnelle des dirigeants du lien entre l'étape du processus décisionnel et l'utilisation d'information connétable sont identifiées. Les résultats indiquent aussi que les dirigeant portugais ont besoin d information comptable dans la majorité des décisions de gestion sans grandes différences entre les décisions stratégiques et opérationnelles.Comptabilité de Gestion; Processus de Prise de décision; contrôle de gestion

Characteristics of management accounting systems in portuguese industry

This article summarises the results of a survey on the accounting systems implemented in large Portuguese manufacturing firms. The literature review was used to define the hypotheses of the study and the analysis of data characterises the state of art of management accounting systems of the surveyed firms. The data was gathered by postal questionnaire. The study shows a preference for simple criteria in costing inventory-flow and in cost allocation methods for determining the cost of the product. The major conclusion is that simplicity is preferred over technical and statistical rigor

MANAGEMENT ACCOUNTING SYSTEMS, INTELLECTUAL CAPITAL AND PERFORMANCE: AN INTEGRATED APPROACH

The purpose of this study is to empirically test the relationship between management accounting systems (MAS), intellectual capital (IC) and organizational performance. It is highlighted the role of MAS as information networks that collect, process and communicate information that influence the development of IC, as well as networks of relationships that support the establishment of conditions for the creation and integration of organizational knowledge. An arguably complete framework of the relations between MAS, IC and performance is developed and empirically tested using structural equation modelling. A questionnaire was developed to conduct a survey of senior managers of Portuguese companies. The study provides an integrated view of the relations between MAS, IC and performance, from which are deduced strong interdependencies between variables. Statistical support was found for six out of nine hypothesized relationships, allowing at a clear evidence of the ability of MAS to assist the development of the different dimensions of IC and therefore IC as a whole

Influência do estilo de uso da informação proporcionada pelo SCG no desenvolvimento do capital intelectual

This research uses organizational data obtained from the development and application of a survey and the structural equation modeling to assess whether the dynamic tension between diagnostic and interactive use of management accounting systems (MAS) favors the development of intellectual capital (IC) and, if so, how this effect has an impact on performance. The results show that this dynamic tension underlying contemporary MAS is likely to support relational schemas that favor the development of the IC, with a positive impact on performance. The results are relevant as they clarify the usefulness of broad use of the MAS to sponsor the maintenance and development of relational schemas that underlie the creation of IC with positive impact on performance. The work offers an approach that also focuses on behavioral aspects and styles of leadership as, as shown, it is the use of MAS and the information it provided, and not necessarily its configuration, which gives it a more or less diagnostic/interactive nature

SISTEMAS DE CONTABILIDADE DE GESTÃO “DIAGNÓSTICO” E “INTERATIVOS”: TENSÕES DINÂMICAS E DESENVOLVIMENTO DO CAPITAL INTELECTUAL

This research uses organizational data obtained from the development and application of a survey and the structural equation modeling to assess whether the dynamic tension between diagnostic and interactive use of MAS favors the development of IC and, if so, how this effect has an impact on performance. The results show that this dynamic tension underlying contemporary MAS is likely to support relational schemas that favor the development of the IC, with a positive impact on performance. The results are relevant as they clarify the usefulness of broad use of the MAS to sponsor the maintenance and development of relational schemas that underlie the creation of IC with positive impact on performance. The work offers an approach that also focuses on behavioral aspects and styles of leadership as, as shown, it is the use of MAS and the information it provided, and not necessarily its configuration, which gives it a more or less diagnostic/interactive nature

The Impacts of Emerging Technologies on Accountants Role and Skills: Connecting to Open Innovation A Systematic Literature Review

Purpose: This paper reviews the recent accounting literature focusing on emerging technologies’ impacts on accountants’ role and skills. Specifically, it determines what emerging technologies are most studied concerning their impacts on accountants’ role and skills, which research strategies are used in the studies that focus on this theme, and the impacts of the identified emerging technologies on accountants’ skills. It also investigates whether open innovation is an influencing factor in this connection. Methodology: Through a systematic literature review following the five-step approach described by Denyer and Tranfield, the Web of Science and Scopus databases are used as a source of article collection. Thus, our analysis starts with a total of 157 articles. Findings: The main analytical results of the study identify the skills that today’s accountants must have and what role is assigned to them. Practical implications: Professional bodies and regulators may take the results into account in informing the revision of standards, rules, and laws for the new environment. Educational institutions can use the results to adjust their programs to prepare students with the skills employers expect them to have. Contribution: This study provides an integrated understanding of the implications of recent technological developments on the accountant’s role and skills that have been hitherto discussed in the existing literature in a fragmented way. Future research suggestions are also provided, based on identified gaps in the literature, assisting other researchers in finding a way to augment knowledge in this area.info:eu-repo/semantics/publishedVersio