Publicação
Integrated contingency model of strategic management accounting: exploratory study in portuguese companies
| Resumo: | This study aims to replicate the study by Cadez and Guilding (2008) in the context of large portuguese companies. The main objective of this study is to test relationships between strategic choices, market orientation, company size, accountant participation, strategic management accounting and performance. In particular, we intend to test possible mediating effects of the participation of accountants and the use of strategic management accounting. Data collection will be done through a questionnaire survey of large portuguese companies. Descriptive statistics, correlation coefficients and analysis of structural equations will be used. In this sense, it is intended to obtain results comparable to those obtained from the study by Cadez and Guilding (2008), in order to seek to expand details on contingency theory and strategic management accounting. |
|---|---|
| Autores principais: | Salvador, Anaísa |
| Outros Autores: | Leite, Joaquim |
| Assunto: | Contingency theory Strategic management accounting Portuguese companies |
| Ano: | 2019 |
| País: | Portugal |
| Tipo de documento: | documento de conferência |
| Tipo de acesso: | acesso restrito |
| Instituição associada: | Instituto Politécnico de Bragança |
| Idioma: | inglês |
| Origem: | Biblioteca Digital do IPB |
| _version_ | 1867173196191498240 |
|---|---|
| author | Salvador, Anaísa |
| author2 | Leite, Joaquim |
| author2_role | author |
| author_facet | Salvador, Anaísa Leite, Joaquim |
| author_role | author |
| contributor_name_str_mv | Biblioteca Digital do IPB |
| country_str | PT |
| creators_json_txt | [{\"Person.name\":\"Salvador, Anaísa\"},{\"Person.name\":\"Leite, Joaquim\",\"Person.identifier.orcid\":\"0000-0001-5573-0172\"}] |
| datacite.contributors.contributor.contributorName.fl_str_mv | Biblioteca Digital do IPB |
| datacite.creators.creator.creatorName.fl_str_mv | Salvador, Anaísa Leite, Joaquim |
| datacite.date.Accepted.fl_str_mv | 2019-01-01T00:00:00Z |
| datacite.date.available.fl_str_mv | 2020-04-03T10:52:51Z |
| datacite.date.embargoed.fl_str_mv | 2020-04-03T10:52:51Z |
| datacite.rights.fl_str_mv | http://purl.org/coar/access_right/c_16ec |
| datacite.subjects.subject.fl_str_mv | Contingency theory Strategic management accounting Portuguese companies |
| datacite.titles.title.fl_str_mv | Integrated contingency model of strategic management accounting: exploratory study in portuguese companies |
| dc.contributor.none.fl_str_mv | Biblioteca Digital do IPB |
| dc.creator.none.fl_str_mv | Salvador, Anaísa Leite, Joaquim |
| dc.date.Accepted.fl_str_mv | 2019-01-01T00:00:00Z |
| dc.date.available.fl_str_mv | 2020-04-03T10:52:51Z |
| dc.date.embargoed.fl_str_mv | 2020-04-03T10:52:51Z |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | http://hdl.handle.net/10198/21471 |
| dc.language.none.fl_str_mv | eng |
| dc.rights.cclincense.fl_str_mv | http://creativecommons.org/licenses/by/4.0/ |
| dc.rights.none.fl_str_mv | http://purl.org/coar/access_right/c_16ec |
| dc.subject.none.fl_str_mv | Contingency theory Strategic management accounting Portuguese companies |
| dc.title.fl_str_mv | Integrated contingency model of strategic management accounting: exploratory study in portuguese companies |
| dc.type.none.fl_str_mv | http://purl.org/coar/resource_type/c_c94f |
| description | This study aims to replicate the study by Cadez and Guilding (2008) in the context of large portuguese companies. The main objective of this study is to test relationships between strategic choices, market orientation, company size, accountant participation, strategic management accounting and performance. In particular, we intend to test possible mediating effects of the participation of accountants and the use of strategic management accounting. Data collection will be done through a questionnaire survey of large portuguese companies. Descriptive statistics, correlation coefficients and analysis of structural equations will be used. In this sense, it is intended to obtain results comparable to those obtained from the study by Cadez and Guilding (2008), in order to seek to expand details on contingency theory and strategic management accounting. |
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| format | conferenceObject |
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| identifier.url.fl_str_mv | http://hdl.handle.net/10198/21471 |
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| institution | Instituto Politécnico de Bragança |
| instname_str | Instituto Politécnico de Bragança |
| language | eng |
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| person_str_mv | Salvador, Anaísa Leite, Joaquim Leite, Joaquim https://www.ciencia-id.pt/6B1C-650B-AC3E 6B1C-650B-AC3E http://orcid.org/0000-0001-5573-0172 0000-0001-5573-0172 |
| publishDate | 2019 |
| reponame_str | Biblioteca Digital do IPB |
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| spelling | engpt_PTThis study aims to replicate the study by Cadez and Guilding (2008) in the context of large portuguese companies. The main objective of this study is to test relationships between strategic choices, market orientation, company size, accountant participation, strategic management accounting and performance. In particular, we intend to test possible mediating effects of the participation of accountants and the use of strategic management accounting. Data collection will be done through a questionnaire survey of large portuguese companies. Descriptive statistics, correlation coefficients and analysis of structural equations will be used. In this sense, it is intended to obtain results comparable to those obtained from the study by Cadez and Guilding (2008), in order to seek to expand details on contingency theory and strategic management accounting.application/pdfpt_PTIntegrated contingency model of strategic management accounting: exploratory study in portuguese companiesSalvador, AnaísaPersonalLeite, JoaquimDSpacehttp://dspace.org/items/34cfd1ad-5f92-4ffd-9b11-312a465011fcDSpacehttp://dspace.org/items/34cfd1ad-5f92-4ffd-9b11-312a465011fcLeiteJoaquimCiência IDhttps://www.ciencia-id.pt6B1C-650B-AC3EORCIDhttp://orcid.org0000-0001-5573-0172HostingInstitutionOrganizationalBiblioteca Digital do IPBe-mailmailto:dspace@ipb.ptdspace@ipb.pt2020-04-03T10:52:51Z20192019-01-01T00:00:00ZHandlehttp://hdl.handle.net/10198/21471http://purl.org/coar/access_right/c_16ecrestricted accessContingency theoryStrategic management accountingPortuguese companies358489 bytesother research producthttp://purl.org/coar/resource_type/c_c94fconference object2019http://creativecommons.org/licenses/by/4.0/http://purl.org/coar/access_right/c_16ecapplication/pdffulltexthttps://bibliotecadigital.ipb.pt/bitstreams/536af962-5ad8-4285-875c-24ef09fb3b05/downloadVI Meeting of Young Researchers of the Polytechnic Institute of BragançaPolytechnic Institute of Bragança |
| spellingShingle | Integrated contingency model of strategic management accounting: exploratory study in portuguese companies Salvador, Anaísa Contingency theory Strategic management accounting Portuguese companies |
| status | SINGLETON |
| subject.fl_str_mv | Contingency theory Strategic management accounting Portuguese companies |
| title | Integrated contingency model of strategic management accounting: exploratory study in portuguese companies |
| title_full | Integrated contingency model of strategic management accounting: exploratory study in portuguese companies |
| title_fullStr | Integrated contingency model of strategic management accounting: exploratory study in portuguese companies |
| title_full_unstemmed | Integrated contingency model of strategic management accounting: exploratory study in portuguese companies |
| title_short | Integrated contingency model of strategic management accounting: exploratory study in portuguese companies |
| title_sort | Integrated contingency model of strategic management accounting: exploratory study in portuguese companies |
| topic | Contingency theory Strategic management accounting Portuguese companies |
| topic_facet | Contingency theory Strategic management accounting Portuguese companies |
| url | http://hdl.handle.net/10198/21471 |
| visible | 1 |