Management accounting systems, intellectual capital and corporate performance

Resumo / Abstract: The present study is focused on the contribution of management accounting systems in the development of intellectual capital. Based on empirical evidence that supports the proposition that value creation process is strongly associated to the level of organizational intellectual capital, the study also examines the mediating effect of management accounting systems on performance through their positive direct effect on intellectual capital. These relationships were consolidated into a model and empirically tested with data from 281 Portuguese firms using the structural equation modeling technique. Results showed that six out of nine hypothesized relationships were supported by data with positive and significant causal links between management accounting systems and the human and structural dimensions of intellectual capital. Results also confirmed the conceptual validity of the inner circular model for the interactions among the intellectual capital 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 contribute to the literature on the role of management accounting systems in supporting the intellectual capital development.

Outros seminários / Other seminars: Programa completo / Full programme.