This article summarises the results of a survey on the accounting systems implemented in large Portuguese manufacturing firms. The literature review was used to define the hypotheses of the study and the analysis of data characterises the state of art of management accounting systems of the...

The present study is focused on the contribution of management accounting systems (MAS) in the development of intellectual capital (IC). Based on empirical evidence that supports the proposition that the value creation process is strongly associated to the level of IC, the study also examines...

<title>Abstract</title> The business environment has changed dramatically in the last years. The organizations are now more complex in terms of their structure and geographical dispersion. Daily, great amounts of information are produced and, to surpass these problems, organizations have invested in Enterprise...