Management Accounting Software And Accounting Practices: Empirical Study On Small And Medium Size Enterprises

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There appears to be a paradox between the methods of product valuation considered theoretically most suitable and those effectively used by the enterprises according to empirical studies already made. This research strives to clarify which factors explain the enterprises continued use of theoretically inadequate methods. The study aims to identify the methods used by Portuguese small and medium size enterprises to value products and to analyze if the management accounting software influences the methods used.