Document details

Impacto da incerteza na utilidade da informação contabilística e práticas de contabilidade de gestão: um ajuste congruente

Author(s): Pires, Rui A.R. ; Alves, Maria C.G. ; Rodrigues, Lúcia Lima

Date: 2012

Persistent ID: http://hdl.handle.net/10198/10161

Origin: Biblioteca Digital da UPB

Subject(s): Environmental uncertainty; Accounting information usefulness; Management accounting practices; Congruent fit


Description

The objectives of this study are twofold: firstly it aims to analyze the relationships between environmental uncertainty, timeliness and information scope, and management accounting practices; secondly it explores how these relationships affect satisfaction with accounting information. The research method comprises an analysis of 114 responses to an e-mail questionnaire survey carried out among large Portuguese manufacturing companies. The results indicate that the relationship between timeliness information and uncertainty, and the relationship between management accounting practices (traditional and contemporary) and the timeliness and broad scope information usefulness are positive. Evidence suggests that the satisfaction with management accounting information improves when there is a good adjustment between environmental uncertainty, timeliness and broad scope information usefulness and management accounting practices. Therefore, organizations need to adjust their management accounting systems to the environment characteristics, get a greater satisfaction with management accounting information, using contemporary and traditional management accounting practices.

Document Type Conference paper
Language Portuguese
Contributor(s) Biblioteca Digital da UPB
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