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Abstract(s)
A informação financeira produzida pela contabilidade é para os gestores uma ferramenta imprescindível, dado que os pode auxiliar na tomada de decisões económias, o uso da informação financeira permite reduzir a incerteza e tomar decisões mais acertadas e com impacto positivo no desempenho das empresas (Mukhametzyanov & Nugaev, 2016). Este estudo para além de ter como objetivo analisar a importância e finalidade da informação financeira visa avaliar os fatores que tornam a informação financeira útil à tomada de decisão. Fatores esses que estão associados às caraterísticas da empresa e às caraterísticas individuais do gestor. Com base numa amostra de 157 contabilistas certificados, concluímos, com base na opinião destes, que o gestor atribui maior utilidade ao balanço e à demonstração dos resultados por naturezas e que, em geral solicita com frequência informação sobre vendas, custos e margem bruta, resultados operacionais, situação económica e financeira, valores a pagar e recursos humanos, para essencialmente cumprir obrigações fiscais, acompanhar a evolução das vendas, controlar os custos e melhorar a situação financeira. Concluímos ainda que os gestores de empresas de maior dimensão, com demonstrações financeiras mais completas, com mais experiência, antiguidade e com melhor performance, atribuem maior utilidade à informação financeira na tomada de decisão. Relativamente às caraterísticas individuais do gestor, os resultados mostram que o gestor que não é proprietário, que possui habilitações académicas ao nível do ensino superior e conhecimentos de gestão atribui maior utilidade à informação financeira na tomada de decisão. O sexo do gestor e a aptidão para este moldar os resultados contabilísticos não têm influência significativa na utilidade que atribui à informação financeira.
Este estudo revela-se pertinente dado a escassez de estudos nesta área e em Portugal.
The financial information produced by accounting is an essential tool for managers as it can help them to make economic decisions, the use of financial information can reduce uncertainty and make better decisions and have a positive impact on company performance (Mukhametzyanov & Nugaev, 2016). This study in addition to aiming to analyze the importance and purpose of financial information aims to values the factors that make financial information useful to decision making. Factors that are associated with the company's characteristics and the individual characteristics of the manager. Based on a sample of 157 certified accountants, we conclude, based on their opinion, that the manager attributes greater usefulness to the balance sheet and the income statement and that, in general, frequently requests information on sales, costs and gross margin, operational results, economic and financial situation, amounts payable and human resources, to essentially meet tax obligations, monitor sales evolution, control costs and improve financial situation. We conclude that managers of larger companies, with more complete financial statements, more experience, seniority and better performance, attribute greater usefulness to financial information in decision making. Regarding the manager's individual characteristics, the results show that the manager who is not an owner, who possesses academic qualifications at the level of higher education and management knowledge, attributes greater usefulness to financial information in decision making. The gender of the manager and the ability to shape the accounting results don’t have a significant influence on the utility he attributes to the financial information. This study is relevant due to the scarcity of studies in this area and in Portugal.
The financial information produced by accounting is an essential tool for managers as it can help them to make economic decisions, the use of financial information can reduce uncertainty and make better decisions and have a positive impact on company performance (Mukhametzyanov & Nugaev, 2016). This study in addition to aiming to analyze the importance and purpose of financial information aims to values the factors that make financial information useful to decision making. Factors that are associated with the company's characteristics and the individual characteristics of the manager. Based on a sample of 157 certified accountants, we conclude, based on their opinion, that the manager attributes greater usefulness to the balance sheet and the income statement and that, in general, frequently requests information on sales, costs and gross margin, operational results, economic and financial situation, amounts payable and human resources, to essentially meet tax obligations, monitor sales evolution, control costs and improve financial situation. We conclude that managers of larger companies, with more complete financial statements, more experience, seniority and better performance, attribute greater usefulness to financial information in decision making. Regarding the manager's individual characteristics, the results show that the manager who is not an owner, who possesses academic qualifications at the level of higher education and management knowledge, attributes greater usefulness to financial information in decision making. The gender of the manager and the ability to shape the accounting results don’t have a significant influence on the utility he attributes to the financial information. This study is relevant due to the scarcity of studies in this area and in Portugal.
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Keywords
Contabilidade Gestão Análise financeira Tomada de decisão Accounting Management Decision making Financial analysis