Management accounting practices in Portuguese SMES

: methods and data generating process for an exploratory study

Abstract

According to research around Management Accounting Practices (MAPs), these play a significant role in guaranteeing the efficiency of a firm’s management and may even boost performance (Zabri et al., 2013). However, there appears to be little evidence supporting a positive effect of MAPs implementation on performance in the context of Small and Medium Enterprises (SMEs). Moreover, proper characterization of the implementation of MAPs in Portugal’s SMEs is missing. This project proposes a set of methods and detailed data generating process for an exploratory study to fill this gap. Such study would enable a characterization of the implementation of MAPs in Portugal’s SMEs and a characterization of its impact on organizational performance: both financial and non-financial.

Date of Award	21 Oct 2022
Original language	English
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Fernando Jorge Alves dos Santos (Supervisor)