Quality in management accounting: approach by activities in large companies

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 analyze the knowledge rate regarding the approach by activities, and identify whether there is a link between it and the financial officers' characteristics; to analyze the utilization rate of the approach by activities, and the factors conditioning it; to analyze 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.

Contingent variables to the price charged by hotels

“…Regarding the tools used, the information requested for this study was the following: to identify the methods used to evaluate hotel performance; to identify whether the hotel evaluates its employees' performance; to identify whether the hotel evaluates its employees' satisfaction. The questionnaire was validated through a pilot test, as suggested by Machado and Alves (2017), with a convenience sample of two hotel managers, and two scholars with expertise in the field. The final questionnaire was modified to include the suggestions resulting from this pilot test, and only then was it sent to the universe, as suggested by Vicente et al (2017).…”

Contingent variables to the price charged by hotels

“…Regarding the tools used, the information requested for this study was the following: to identify the methods used to evaluate hotel performance; to identify whether the hotel evaluates its employees' performance; to identify whether the hotel evaluates its employees' satisfaction. The questionnaire was validated through a pilot test, as suggested by Machado and Alves (2017), with a convenience sample of two hotel managers, and two scholars with expertise in the field. The final questionnaire was modified to include the suggestions resulting from this pilot test, and only then was it sent to the universe, as suggested by Vicente et al (2017).…”