About the relations between Management Accounting Systems, Intellectual Capital and Performance

The present study is focused on the contribution of management accounting systems (MAS) in the development of intellectual capital (IC). Based on empirical evidence that supports the proposition that the value creation process is strongly associated to the level of IC, the study also examines the me...

Full description

Bibliographic Details
Main Author: Novas, Jorge (author)
Other Authors: Sousa, António (author), Alves, Maria do céu (author)
Format: article
Language:por
Published: 2013
Subjects:
Online Access:http://hdl.handle.net/10174/8188
Country:Portugal
Oai:oai:dspace.uevora.pt:10174/8188