Balanced Scorecard: an empirical study of small and medium size enterprises

Machado, Maria

doi:10.7819/rbgn.v15i46.1175

Cited by 17 publications

(24 citation statements)

References 82 publications

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“…Several authors argue that it is not only necessary to study the utilization rate of the management accounting methods, but also their dissemination within the corporate environment (Dearman and Shields, 2001;Machado, 2013;Nassar et al, 2011). Dearman and Shields (2001) concluded, through an experimental study, that even when using methods considered as theoretically inadequate, those in charge can make good management decisions, as long as they know the most appropriate alternative methods.…”

Section: -Literature Reviewmentioning

confidence: 99%

“…Regarding the second group of variables responsible for disseminating the management accounting methods, several authors (Clarke et al, 1999;Cohen et al, 2005;Machado 2012Machado , 2013 have analyzed some financial officers' characteristics such as the educational background, gender and age. Clarke et al, (1999) concluded that the officers' poor educational background is one of the main inhibitors to change in the methods used by the Irish companies.…”

Section: -Literature Reviewmentioning

confidence: 99%

“…Cohen et al, (2005) found a high percentage of financial officers who do not know the most modern methods of management accounting, and concluded that this phenomenon is due to their high age range and lack of update in their educational background. Machado (2012Machado ( , 2013 concluded that there is a link between knowledge of the more advanced methods of management accounting and two characteristics of the financial officers: age and educational background. The more advanced management accounting methods are better known by those officers with a college level educational background, regardless of their academic area, than by those officers without university degrees (Machado, 2012(Machado, , 2013.…”

Section: -Literature Reviewmentioning

confidence: 99%

“…Machado (2012Machado ( , 2013 concluded that there is a link between knowledge of the more advanced methods of management accounting and two characteristics of the financial officers: age and educational background. The more advanced management accounting methods are better known by those officers with a college level educational background, regardless of their academic area, than by those officers without university degrees (Machado, 2012(Machado, , 2013. The older officers do not know the most advanced management accounting methods (Machado, 2012(Machado, , 2013.…”

Section: -Literature Reviewmentioning

confidence: 99%

“…continuing this approach to merit the attention of researchers. Thirdly, several authors (Clarke et al, 1999;Cohen et al, 2005;Haldma and Lääts, 2002;Machado 2012Machado , 2013Nunes and Machado, 2014) consider that it is important to know the contingency variables responsible for the dissemination of knowledge on management accounting methods, associated with the company and the financial officers' characteristics. Jha and Nanda (2013) concluded that they are large organizations that are more concerned with the quality of information.…”

Section: -Introductionmentioning

confidence: 99%

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Quality in management accounting: approach by activities in large companies

Machado

Alves

2017

IJPQM

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This study intends to contribute to the knowledge about the approach by activities, a management accounting method that promotes the quality of information. As specific objectives we have identified the following: to analyze the knowledge rate regarding the approach by activities, and identify whether there is a link between it and the financial officers' characteristics; to analyze the utilization rate of the approach by activities, and the factors conditioning it; to analyze whether there is a link between a company's features, and the use of the approach by activities. The data collection method used was the application of a survey to the financial officers of the largest Portuguese companies, which yielded 61 valid responses. The results found allowed us to conclude the following: the Time Driven Activity Based Costing is very little known and used in Portugal; there is a link between the knowledge of the approach by activities and the financial officers' gender, age and educational background; there is a link between the use of the approach by activities and two company features: the legal form and the capital holding.

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