Maria do Céu Gaspar Alves

The role of management accounting systems in the development of intellectual capital

Purpose The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance. Design/methodology/approach A questionnaire was developed to conduct a survey of high-level managers of Portuguese companies. The data collected were analyzed through the use of structural equation modeling with AMOS. Findings Statistical support was found for six out of nine hypothesized relationships. The findings confirm the role of MAS in the development of HC and SC. Results also showed positive and statistically significant relationships between the three dimensions of IC, in line with previous research. Finally, results indicated that SC has a positive and significant link with organizational performance, in keeping with some research. Research limitations/implications The estimation procedure allowed only a partial validation of the proposed model because, although positive, the relationships between MAS and RC, between HC and performance and between RC and organizational performance were not statistically significant. Practical implications The study highlights the role of MAS as information networks that collect, process and communicate information that influences the development of IC, as well as networks of relationships that support the establishment of conditions for the creation and integration of organizational knowledge and the development of IC. Originality/value In this research, an arguably more complete framework of the relations between MAS, IC and performance is developed and empirically tested. Despite the existence of some literature addressing the relationship between MAS and IC, this is the first study, of which authors are aware, that focuses specifically on the relationships between MAS and the three dimensions of IC (HC, SC and RC), as well as their effects on organizational performance.

Corporate Social Responsibility: An Integrative Approach in the Mining Industry

The mining industry has a huge environmental and social impact in the country/region where is located, consequently its contribution for sustainable development has been widely discussed. Corporate social responsibility (CSR) represents a challenge for this industry, namely, its inclusion as a common management practice integrated in the company´s management control system. For such, it´s imperative that there is a balance between the economic, environmental and social companys concerns. The aim of this article is to study that challenge in a Portuguese subsidiary belonging to a Japanese economic group. The data were collected through interviews and document analysis. The results suggest that CSR practices are not integrated in the management control system, are not part of a long-term environment strategy, and only reflect compliance with Portuguese legislation. It is expected, with this study, to contribute for the literature enrichment about CSR in multinationals companies operating in the extractive industry.

Information technology use and accountants satisfaction - a survey of manufacturing firms

The role of information technology (IT) in the business arena has continuously shifted over the last decades, and it has become an important part of how companies manage and control their resources. During the last years business computing has changed from these basic local data administrative systems into international computer networks, and as the sophistication of the computer systems increased, so did the investment cost. So, traditionally, companies tend to perceive their IT-systems as costs, often due to IT being looked at as a support function. And user satisfaction in IT usage is critical because this construct is often viewed as a surrogate for IT success.

Information needs and the decision process — Perceptions of managers and accountants

In the managerial decision-making process managers, typically, have to choose a course of action from a number of alternatives. The information they consider may be purely financial or it may involve a mix of quantitative and qualitative factors. The criteria upon which they base their decision will usually entail trade-offs between a number of different criteria relating to expected compensation and risk, but they also depends on behavioral factors. This paper reports the results of a study on the use of accounting information by decision makers. Perceptions of accountants and managers in the same organizations regarding information supplied by the accounting department were compared and differences highlighted. Seventeen managers in sales, marketing, production, and accounting department are interviewed about the information they use to make a decision. The results indicate that the use of accounting information is influenced by the decision phases. And, the findings showed evidence of preparer / user perception gaps. Accounting information is not used in the same way in all the decision process phases. The user perception is that accounting information is mostly used to identify a problem, to list the options and compare them. The preparer perception is that accounting information is as a rule used to list and analyzes the options. Merely the preparer perspective is consistent with prior literature in accounting and information system.