On the Relations Between Management Accounting Systems and Intellectual Capital. Evidence for Portuguese Companies
Jorge Casas Novas (),
António Sousa () and
Maria do Céu Alves
Additional contact information
Jorge Casas Novas: CEFAGE-UE, Departamento de Gestão, Universidade de Évora, Portugal
António Sousa: CEFAGE-UE, Departamento de Gestão, Universidade de Évora, Portugal
CEFAGE-UE Working Papers from University of Evora, CEFAGE-UE (Portugal)
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 the mediating effect of MAS on performance through their positive direct effect on IC. These relationships were consolidated into a model and empirically tested with data from 281 Portuguese firms using the Structural Equation Modeling (SEM). The findings show that six out of nine hypothesized relationships were supported by data with positive and significant causal links between MAS and the human and structural dimensions of IC. Results also confirmed the conceptual validity of the inner circular model for the interactions among the three IC dimensions. Finally, results showed a positive and significant direct effect of structural capital on performance. Overall, the results confirmed the validity of the proposed conceptual model and contributed to the literature on the role of MAS in supporting the development of the IC.
Keywords: Management accounting systems; knowledge production; intellectual capital; performance. (search for similar items in EconPapers)
JEL-codes: L21 L25 M19 M49 (search for similar items in EconPapers)
Pages: 29 pages
New Economics Papers: this item is included in nep-cse
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3) Track citations by RSS feed
Downloads: (external link)
http://www.cefage.uevora.pt/en/content/download/30 ... n/1/file/2012_13.pdf
Our link check indicates that this URL is bad, the error code is: 500 Can't connect to www.cefage.uevora.pt:80 (A connection attempt failed because the connected party did not properly respond after a period of time, or established connection failed because connected host has failed to respond.)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:cfe:wpcefa:2012_13
Access Statistics for this paper
More papers in CEFAGE-UE Working Papers from University of Evora, CEFAGE-UE (Portugal) Contact information at EDIRC.
Bibliographic data for series maintained by Angela Pacheco ().