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Publication
Impacto das novas tecnologias na qualidade do controlo interno e da informação financeira
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Abstract(s)
A presente dissertação investiga empiricamente o impacto da adoção de tecnologias digitais emergentes na Qualidade do Controlo Interno (QCI) e na Qualidade da Informação Financeira (QIF), bem como as consequências destas variáveis para o Desempenho Financeiro (DF) e Desempenho Não Financeiro (DNF). Com base numa integração teórica entre o modelo Human, Organization, Technology (HOT-Fit) e a estrutura Technology, Organization, Environment (TOE), propõe-se um modelo conceptual que agrega Fatores Humanos (FH), Fatores Organizacionais (FO) e Fatores Tecnológicos (FT) para explicar a intenção e o uso de tecnologias contabilísticas.
A abordagem metodológica é quantitativa e os dados foram recolhidos através de um questionário dirigido a gestores de empresas portuguesas (n = 392). A análise das medidas e do modelo estrutural foi executada recorrendo a análise fatorial confirmatória e a modelação por equações estruturais (SPSS e AMOS).
Os resultados corroboram o papel determinante dos FH e FT na adoção de novas tecnologias e evidenciam que o uso destas tecnologias exerce um efeito positivo e significativo sobre a QCI, a qual, por sua vez, melhora a QIF. Adicionalmente, a QCI contribui significativamente para métricas de DF e DNF, enquanto a QIF tem efeito sobre o DNF. Os FO mostraram-se não significativos em termos diretos, sugerindo efeitos mediadores ou condicionais que requerem investigação adicional.
Esta investigação contribui para a literatura ao apresentar um modelo integrado adaptado ao contexto português e fornece implicações práticas para gestores: o investimento em competências humanas e infraestruturas tecnológicas e a atenção a aspetos de segurança e compatibilidade revelam-se cruciais para maximizar os benefícios das tecnologias em termos de QCI e QIF.
This dissertation empirically investigates the impact of adopting emerging digital technologies on Internal Control Quality (QCI) and Financial Information Quality (QIF), as well as the consequences of these variables for Financial Performance (DF) and Non-Financial Performance (DNF). Based on a theoretical integration between the Human, Organisation, Technology (HOT-Fit) model and the Technology, Organisation, Environment (TOE) framework, a conceptual model is proposed that aggregates Human Factors (FH), Organisational Factors (FO) and Technological Factors (FT) to explain the intention and use of accounting technologies. The methodological approach is quantitative and the data were collected through a questionnaire addressed to managers of Portuguese companies (n = 392). The analysis of the measures and the structural model was performed using confirmatory factor analysis and structural equation modelling (SPSS and AMOS). The results corroborate the decisive role of FH and FT in the adoption of new technologies and show that the use of these technologies has a positive and significant effect on QCI, which, in turn, improves QIF. Additionally, QCI contributes significantly to DF and DNF metrics, while QIF has an effect on DNF. FO proved to be insignificant in direct terms, suggesting mediating or conditional effects that require further investigation. This research contributes to the literature by presenting an integrated model adapted to the Portuguese context and provides practical implications for managers: investment in human skills and technological infrastructure and attention to security and compatibility aspects are crucial to maximising the benefits of technologies in terms of QCI and QIF.
This dissertation empirically investigates the impact of adopting emerging digital technologies on Internal Control Quality (QCI) and Financial Information Quality (QIF), as well as the consequences of these variables for Financial Performance (DF) and Non-Financial Performance (DNF). Based on a theoretical integration between the Human, Organisation, Technology (HOT-Fit) model and the Technology, Organisation, Environment (TOE) framework, a conceptual model is proposed that aggregates Human Factors (FH), Organisational Factors (FO) and Technological Factors (FT) to explain the intention and use of accounting technologies. The methodological approach is quantitative and the data were collected through a questionnaire addressed to managers of Portuguese companies (n = 392). The analysis of the measures and the structural model was performed using confirmatory factor analysis and structural equation modelling (SPSS and AMOS). The results corroborate the decisive role of FH and FT in the adoption of new technologies and show that the use of these technologies has a positive and significant effect on QCI, which, in turn, improves QIF. Additionally, QCI contributes significantly to DF and DNF metrics, while QIF has an effect on DNF. FO proved to be insignificant in direct terms, suggesting mediating or conditional effects that require further investigation. This research contributes to the literature by presenting an integrated model adapted to the Portuguese context and provides practical implications for managers: investment in human skills and technological infrastructure and attention to security and compatibility aspects are crucial to maximising the benefits of technologies in terms of QCI and QIF.
Description
Keywords
HOT-Fit TOE Tecnologias Qualidade do controlo interno Qualidade da informação financeira Desempenho organizacional Technologies Internal control quality Financial information quality Organisational performance