Authors: Maria João Cardoso Vieira Machado; Paula Cristina Rodrigues Alves
Addresses: Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Avenida Forças Armadas, 1649-026 Lisboa, Portugal ' Instituto Universitário de Lisboa (ISCTE-IUL), Avenida Forças Armadas, 1649-026 Lisboa, Portugal
Abstract: 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 analyse the knowledge rate regarding the approach by activities, and identify whether there is a link between it and the financial officers' characteristics; to analyse the utilisation rate of the approach by activities, and the factors conditioning it; to analyse 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.
Keywords: time driven activity-based costing; TDABC; quality; management accounting; Portugal; large companies.
International Journal of Productivity and Quality Management, 2017 Vol.21 No.3, pp.392 - 409
Available online: 22 May 2017 *Full-text access for editors Access for subscribers Purchase this article Comment on this article