Sistemas de Contabilidade de Gestão Tradicionais e Contemporâneos, Capital Intelectual e Performance

Abstract

The main purpose of the present paper is to identify and analyze the relationship between traditional and contemporary management accounting systems (MAS), intellectual capital and performance. Based on a previous model developed and tested or the relationship between management accounting systems, intellectual capital and performance, the aim now is to evaluate the same set of relations, but considering the breakdown between traditional and contemporary management accounting systems, a classificatory scheme for MAS widely spread in literature. That fact leaded to the possibility of different configurations of MAS may have different effects in terms of developing each intellectual capital dimensions and, at some extent, the intellectual capital as a whole. Therefore, it was interesting to examine how the results are reconciled with those obtained for the reference model. It was also interesting to examine the possible changing effects on performance. These relationships were consolidated into two models and empirically tested with data from 281 Portuguese firms using the structural equation modeling technique. Results showed a positive and significant causal link between traditional management accounting systems and human capital, as well as a positive and significant causal link between contemporary MAS and structural capital. In both cases, results showed a positive and significant direct effect of structural capital on performance. Finally, the inner circular model for IC dimensions showed positive and significant direct effects between human capital, structural capital and relational capital, thus resulting also important to analyze the arising indirect effects. Overall, the results confirmed the initial proposition that the different configurations of MAS are capable of providing different impacts in terms of developing the intellectual capital and contribute to the literature on the role of management accounting systems in supporting the intellectual development.