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Characteristics Of Management Accounting Systems In Portuguese Industry

Author

Listed:
  • Ana Maria Ussman

    (Department of Management and Economics University of Beira Interior.)

  • Maria do Céu Gaspar Alves

    (Department of Management and Economics University of Beira Interior.)

Abstract

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.

Suggested Citation

  • Ana Maria Ussman & Maria do Céu Gaspar Alves, 2006. "Characteristics Of Management Accounting Systems In Portuguese Industry," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(1), pages 27-44.
    • Handle: RePEc:pjm:journl:v:xi:y:2006:i:1:p:27-44
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    References listed on IDEAS

    as
    1. Ralph Adler & André M. Everett & Marilyn Waldron, 2000. "Advanced management accounting techniques in manufacturing: utilization, benefits, and barriers to implementation," Accounting Forum, Taylor & Francis Journals, vol. 24(2), pages 131-150, June.
    2. John Brierley & Christopher Cowton & Colin Drury, 2001. "Research into product costing practice: a European perspective," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 215-256.
    3. Johansson, Christer & Samuelson, Lars A, 1998. "The design and use of management accounts in small and medium-sized companies," SSE/EFI Working Paper Series in Business Administration 2, Stockholm School of Economics.
    4. Chenhall, R. H. & Langfield-Smith, K., 1998. "The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 243-264, April.
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