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Authors
Abstract(s)
Com a chegada das novas tecnologias de informação, em particular com o surgimento da
Internet, foram muitas as empresas a optarem pelo e-commerce como canal de
distribuição alternativo, e outras até como opção estratégia comercial única e
diferenciadora. Desta forma, o e-commerce tem crescido de forma exponencial, com
importante impacto nos padrões de consumo e nos modelos de negócio.
Para progredirem no meio onde atuam, as organizações devem dotar-se de práticas de
gestão que lhes permitam obter informação interna e externa pertinente para facilmente
adequarem as suas estratégias às dinâmicas da envolvente. Neste sentido, este estudo
procura analisar o modelo de contabilidade e controlo de gestão das empresas de e commerce. Para o efeito, foram desenvolvidos três estudos complementares.
O primeiro trabalho tem como objetivo identificar o estado da arte da investigação sobre
o tema, tendo sido realizada uma revisão sistemática da literatura sobre contabilidade nas
empresas de e-commerce. Os resultados mostraram que, além de escassa, a investigação
existente é ainda muito incipiente e não é possível identificar tendências de investigação.
O segundo estudo procura identificar as especificidades da estrutura económico financeira das empresas de e-commerce. Para esse efeito, foi aplicado o modelo de
Harvard Business School para avaliar o desempenho de cinco empresas de referência
internacional na prática de comércio eletrónico. O estudo não permitiu identificar
qualquer regularidade na estrutura económico-financeira destas empresas, ou seja, não há
sustentação para a hipótese de que a estratégia de e-commerce condiciona a estrutura
económico-financeira.
O terceiro estudo tem como objetivo identificar os fatores que influenciam o nível de
adoção da estratégia de e-commerce: conhecimentos de tecnologias de informação (It
Knowledge), a integração tecnológica, a qualidade dos sistemas de informação
contabilística, o desempenho financeiro, o número de trabalhadores e as variáveis
individuais dos inquiridos (escolaridade, experiência profissional e o nível de
responsabilidade). Recorrendo a escalas testadas em estudos anteriores, foi aplicado um
questionário, tendo-se obtido 289 respostas válidas. O modelo de regressão linear
múltipla revelou que a variável conhecimento em TI, a integração tecnológica, os
sistemas de informação contabilística e a experiência profissional estão estatisticamente
associadas a um maior nível de adoção da estratégia de e-commerce. Este estudo contribui para uma melhor compreensão do papel do sistema de informação
contabilístico como fator determinante da adoção do comércio eletrónico por empresas
portuguesas. Os resultados são úteis para os profissionais de contabilidade e para os
gestores de empresas de e-commerce
With the arrival of new information technologies, particularly with the emergence of the Internet, many companies have opted for e-commerce as an alternative distribution channel, and some even as a unique and differentiating commercial strategy. As a result, e-commerce has grown exponentially, with a significant impact on consumption patterns and business models. In order to progress in the environment in which they operate, organisations must equip themselves with management practices that allow them to obtain relevant internal and external information to easily adapt their strategies to the dynamics of the environment. With this in mind, this study seeks to analyse the management accounting and control model of e-commerce companies. To this end, three complementary studies were carried out. The first work aims to identify the state of the art of research on the subject, having carried out a systematic review of the literature on accounting in e-commerce companies. The results showed that, as well as being scarce, existing research is still in its infancy and it is not possible to identify research trends. The second study seeks to identify the specificities of the economic and financial structure of e-commerce companies. To this end, the Harvard Business School model was applied to assess the performance of five international benchmark e-commerce companies. The study did not identify any regularity in the economic-financial structure of these companies, i.e. there is no support for the hypothesis that the e-commerce strategy conditions the economic-financial structure. The third study aims to identify the factors that influence the level of adoption of the e commerce strategy:IT knowledge, technological integration, the quality of accounting information systems, financial performance, the number of employees and the individual variables of the respondents (education, professional experience and level of responsibility). Using scales tested in previous studies, a questionnaire was administered and 289 valid responses were obtained. The logistic regression model revealed that the variables IT knowledge, technological integration, accounting information systems and professional experience are statistically associated with a higher level of adoption of the e-commerce strategy. This study contributes to a better understanding of the role of the accounting information system as a determining factor in the adoption of e-commerce by Portuguese companies. The results are useful for accounting professionals and managers of e-commerce companies.
With the arrival of new information technologies, particularly with the emergence of the Internet, many companies have opted for e-commerce as an alternative distribution channel, and some even as a unique and differentiating commercial strategy. As a result, e-commerce has grown exponentially, with a significant impact on consumption patterns and business models. In order to progress in the environment in which they operate, organisations must equip themselves with management practices that allow them to obtain relevant internal and external information to easily adapt their strategies to the dynamics of the environment. With this in mind, this study seeks to analyse the management accounting and control model of e-commerce companies. To this end, three complementary studies were carried out. The first work aims to identify the state of the art of research on the subject, having carried out a systematic review of the literature on accounting in e-commerce companies. The results showed that, as well as being scarce, existing research is still in its infancy and it is not possible to identify research trends. The second study seeks to identify the specificities of the economic and financial structure of e-commerce companies. To this end, the Harvard Business School model was applied to assess the performance of five international benchmark e-commerce companies. The study did not identify any regularity in the economic-financial structure of these companies, i.e. there is no support for the hypothesis that the e-commerce strategy conditions the economic-financial structure. The third study aims to identify the factors that influence the level of adoption of the e commerce strategy:IT knowledge, technological integration, the quality of accounting information systems, financial performance, the number of employees and the individual variables of the respondents (education, professional experience and level of responsibility). Using scales tested in previous studies, a questionnaire was administered and 289 valid responses were obtained. The logistic regression model revealed that the variables IT knowledge, technological integration, accounting information systems and professional experience are statistically associated with a higher level of adoption of the e-commerce strategy. This study contributes to a better understanding of the role of the accounting information system as a determining factor in the adoption of e-commerce by Portuguese companies. The results are useful for accounting professionals and managers of e-commerce companies.
Description
Keywords
E-commerce Sistemas de informação contabilística Tecnologias de informação Integração tecnológica Ambiente competitivo Tendências digitais Análise económica e financeira Accounting information systems Information technologies Economic and financial analysis Technological integration Digital trends Competitive environment