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Publication
A adoção da contabilidade de gestão nas pequenas e médias empresas portuguesas
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Abstract(s)
A contabilidade de gestão constitui uma ferramenta essencial de apoio à decisão, ao controlo e ao planeamento estratégico, assumindo especial relevância para as Pequenas e Médias Empresas (PME), que representam a maioria do tecido empresarial português. A pertinência deste tema decorre do facto de estas organizações enfrentarem limitações de recursos humanos e financeiros que dificultam a adoção das práticas estruturadas de gestão.
O objetivo central deste estudo consistiu em analisar fatores organizacionais e contextuais que influenciam a adoção de práticas de contabilidade de gestão (PCG) nas PME portuguesas, bem como os principais desafios enfrentados e os benefícios obtidos, avaliando o seu impacto no desempenho organizacional.
A investigação recorreu a uma metodologia quantitativa, baseada na aplicação de um questionário a gestores e contabilistas certificados de PME portuguesas selecionadas através do Sistema de Análise de Balanços Ibéricos (SABI). Os dados recolhidos foram analisados através da modelagem de equações por mínimos quadrados parciais (PLS-SEM), técnica adequada para modelos complexos em amostras de dimensão moderada.
Os resultados demonstram que fatores internos, como cultura organizacional, recursos e competências técnicas, assim como a maturidade dos sistemas e processos, influenciam positivamente a criação de sinergias internas e a percepção de benefícios associados às PCG. Em contrapartida, obstáculos como resistência à mudança e escassez de recursos aumentam os desafios e reduzem a eficácia da implementação. Conclui-se que os benefícios desempenham um papel mediador decisivo, permitindo que a adoção de PCG se traduza em melhorias efetivas no desempenho das PME.
O estudo contribui para a literatura ao oferecer evidências empíricas atualizadas sobre o contexto português, ainda pouco explorado, e apresenta originalidade ao propor e validar um modelo conceptual integrado que explica o processo de adoção das PCG em PME.
Management accounting is an essential tool for decision support, control and strategic planning, and is particularly important for small and medium-sized enterprises (SME), which represent the majority of the Portuguese business community. The relevance of this topic stems from the fact that these organizations face human and financial resource constraints that make it difficult to adopt structured management practices. The main objective of this study was to analyse the organizational and contextual factors that influence the adoption of management control practices (MCP) in Portuguese SMEs, as well as the main challenges faced and the benefits obtained, assessing their impact on organizational performance. The research used a quantitative methodology, based on the application of a questionnaire to managers and certified accountants of Portuguese SMEs selected through the Iberian Balance Sheet Analysis System (SABI). The data collected was analyzed using partial least squares equation modeling (PLS-SEM), a technique suitable for complex models in moderate-sized samples. The results show that internal factors, such as organizational culture, resources and technical skills, as well as the maturity of systems and processes, positively influence the creation of internal synergies and the perception of benefits associated with MCP. On the other hand, obstacles such as resistance to change and scarcity of resources increase the challenges and reduce the effectiveness of implementation. It is concluded that benefits play a decisive mediating role, allowing the adoption of MCPs to translate into effective improvements in SME performance. The study contributes to the literature by offering up-to-date empirical evidence on the Portuguese context, which is still little explored, and presents originality by proposing and validating an integrated conceptual model that explains the process of adopting MCP in SMEs.
Management accounting is an essential tool for decision support, control and strategic planning, and is particularly important for small and medium-sized enterprises (SME), which represent the majority of the Portuguese business community. The relevance of this topic stems from the fact that these organizations face human and financial resource constraints that make it difficult to adopt structured management practices. The main objective of this study was to analyse the organizational and contextual factors that influence the adoption of management control practices (MCP) in Portuguese SMEs, as well as the main challenges faced and the benefits obtained, assessing their impact on organizational performance. The research used a quantitative methodology, based on the application of a questionnaire to managers and certified accountants of Portuguese SMEs selected through the Iberian Balance Sheet Analysis System (SABI). The data collected was analyzed using partial least squares equation modeling (PLS-SEM), a technique suitable for complex models in moderate-sized samples. The results show that internal factors, such as organizational culture, resources and technical skills, as well as the maturity of systems and processes, positively influence the creation of internal synergies and the perception of benefits associated with MCP. On the other hand, obstacles such as resistance to change and scarcity of resources increase the challenges and reduce the effectiveness of implementation. It is concluded that benefits play a decisive mediating role, allowing the adoption of MCPs to translate into effective improvements in SME performance. The study contributes to the literature by offering up-to-date empirical evidence on the Portuguese context, which is still little explored, and presents originality by proposing and validating an integrated conceptual model that explains the process of adopting MCP in SMEs.
Description
Keywords
Contabilidade de gestão Pequenas e médias empresas Desempenho organizacional PLS-SEM Management accounting Small and Medium-sized Enterprises Organizational performance