Work

Management accounting as a business intelligence system. Examination in Portuguese small and medium enterprises

Year: 2025

Type: article

Abstract: The purpose of this study is to create and validate a conceptual model that investigates the effects of management accounting’s intelligence activities on the business strategies and policies of Portuguese small and medium enterprises (SMEs) and analyses their impact on the company’s financial and non-financial performance. The research followed a quantitative approach. We used a survey design applied to SMEs, resulting in 310 complete and valid answers. The data were analysed using the statistical programmes SPSS 26 and AMOS 22. It uses structural equation modelling to examine the relationships between variables. The empirical study validated the conceptual model and revealed that the intelligence activities of management accounting have positive effects on the business strategies and policies of Portuguese small and medium enterprises (SMEs). Additionally, business strategies and policies have positive effects on the financial and non-financial performance of Portuguese SMEs.

Source: Neural Computing and Applications

DOI: 10.1007/s00521-025-11118-4

Authors: Célia Santos, Álvaro Rocha, Amélia Silva

Institutions: University of Aveiro, University of Lisbon, Centro de Estudos Organizacionais e Sociais, Universidade Técnica do Porto

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

Estimated APC paid: $3,290

Funders: Instituto Politécnico do Porto, Fundação para a Ciência e a Tecnologia