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<p>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.</p>

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

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2025年3月20日

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  • Célia Santos,
  • Álvaro Rocha,
  • Amélia Silva

摘要

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.