THE PORTUGUESE ACCOUNTANTS: A IMPORTANT ROLE ON MANAGEMENT ACCOUNTING USE? AND IN FIRM PERFORMANCE?

Currently the role of accountants in firms is changing. Increasingly, should have adequate skills not only terms financial accounting, but also management accounting that help decision-making process and performance firms.The use practices, respective instruments, has been gaining more importance business sector, presenting very satisfactory results, contributing greatly to achievement a companys competitive advantage over others operating same field activity.There are some studies suggest weak influence on firm or organizational performance, however, they already somewhat old, namely from end 20th century. However, recent show many small medium-sized cannot survive first years activity, possibly due lack specialists support didnt implement Management Accounting (MA).The research objective this article isto analyse Portuguese accountant, his how MA can contribute performance.To meet objective, it was decided apply quantitative analysis. It developed reflective structural equation model (SEM), using Partial Least Squares method (PLS-SEM), which reveals impact accountant performance.The results obtained allowed us conclude Portugal recognize relevance for do give complementarity, applicability these two accountings. For Portugal, complement being relevant less important than accounting.