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Advisor(s)
Abstract(s)
Os gestores, que diariamente tomam decisões, precisam de conhecer, planear e controlar
a atividade empresarial. Por esta razão, deverão ter à sua disposição informação de
qualidade que permita a tomada de decisão com sucesso.
O objetivo deste estudo é analisar o impacto da qualidade e utilidade do relato financeiro
e não financeiro no sucesso da tomada de decisão, assim como o papel da corporate
governance, da função de auditoria e do sistema do controlo interno. Neste estudo, de
natureza quantitativa, foi aplicado um questionário online aos contabilistas certificados
de pequenas, médias e grandes empresas portuguesas sujeitas a auditoria. A técnica de
equações estruturais foi aplicada para avaliar as relações entre os construtos do modelo
teórico proposto.
Tendo por base 284 observações, os resultados mostram que a qualidade da corporate
governance e a qualidade da função de auditoria têm impacto na qualidade do sistema de
controlo interno. Por sua vez, a qualidade do sistema de controlo interno influencia tanto
a qualidade do relato financeiro como a qualidade do relato não financeiro, variáveis que
se revelam determinantes para a utilidade do relato na tomada de decisão. Por último, a
utilidade do relato na tomada de decisão mostra-se uma variável preditiva no sucesso da
tomada de decisão. As variáveis explicativas do modelo, determinam 58% de variância
da variável dependente.
Este estudo apresenta como principal limitação a dimensão da amostra, o que não permite
generalizar as conclusões. Esta investigação revela-se pertinente para a literatura
existente, na medida que avalia um modelo original e complexo. Em termos práticos é
importante para os contabilistas certificados portugueses, uma vez que evidencia a
importância da qualidade da informação financeira e não financeira, e para os gestores,
no sentido que identifica os fatores que contribuem para o sucesso da tomada de decisão.
Manager, making daily decisions, need to know, plan and control managerial activity. As such, they should be able to have at their disposal high quality information allowing a successful decision making process. This study’s main purpose is to analyse the impact of quality and usefulness of financial and non financial reporting in the success of decision-making, as well as the role of Corporate governance, the audit function and the internal control system. In this quantitative study, small, medium and big sized portuguese companies’ certified accountants were asked to complete an online questionnaire. The Structural Equation Modelling technique was used to evaluate relations within the theoretical model constructs. Based upon 284 observations, resultas show that the quality of corporate governance and of the audit function have mpact on the quality of the internal control system. In its turn the internal control system quality influences bothe financial and non-financial reporting, variables that are determinant for the usefulness of reporting in the decision making process. Finally, usefulness of reporting in the decision making process shows itself to be a predictive variable in the success of decision making. The explanatory variables of the model determine 58% of the variance of the dependent variable. This study’s main limitation is the sample size, that does not allow to form general conclusions. This investigation reveals itself pertinent to the existing literature, in the sense that it evaluates an original and complex model. In practical terms it is important for portuguese certified accountants since it highlights the importance of the quality of financial and non financial reporting and, for managers in the sense that it identifies the factors that contribute to the success of decision making.
Manager, making daily decisions, need to know, plan and control managerial activity. As such, they should be able to have at their disposal high quality information allowing a successful decision making process. This study’s main purpose is to analyse the impact of quality and usefulness of financial and non financial reporting in the success of decision-making, as well as the role of Corporate governance, the audit function and the internal control system. In this quantitative study, small, medium and big sized portuguese companies’ certified accountants were asked to complete an online questionnaire. The Structural Equation Modelling technique was used to evaluate relations within the theoretical model constructs. Based upon 284 observations, resultas show that the quality of corporate governance and of the audit function have mpact on the quality of the internal control system. In its turn the internal control system quality influences bothe financial and non-financial reporting, variables that are determinant for the usefulness of reporting in the decision making process. Finally, usefulness of reporting in the decision making process shows itself to be a predictive variable in the success of decision making. The explanatory variables of the model determine 58% of the variance of the dependent variable. This study’s main limitation is the sample size, that does not allow to form general conclusions. This investigation reveals itself pertinent to the existing literature, in the sense that it evaluates an original and complex model. In practical terms it is important for portuguese certified accountants since it highlights the importance of the quality of financial and non financial reporting and, for managers in the sense that it identifies the factors that contribute to the success of decision making.
Description
Keywords
Qualidade da Corporate Governance Qualidade da Função de Auditoria Qualidade do Sistema de Controlo Interno Qualidade do Relato Financeiro Qualidade do Relato Não Financeiro Quality of Corporate Governance Quality of Corporate Governance Quality of Internal Control System Decision Making Success Non-Financial Report Quality