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Abstract(s)
O sucesso da tomada de decisão e consequente desempenho empresarial dependem de vários fatores. Neste contexto, o objetivo deste estudo consiste em desenvolver e testar um modelo que visa analisar os fatores (qualidade do sistema de controlo interno, qualidade do sistema de informação contabilístico, qualidade da informação financeira e qualidade da informação não financeira) que contribuem para o sucesso da tomada de decisão e desempenho das empresas.
Neste estudo, de natureza quantitativa, foi desenvolvido e aplicado um questionário online aos gestores de empresas portuguesas. A avaliação do modelo teórico foi realizada no software estatístico AMOS, aplicando a técnica do modelo de equações estruturais.
Com base em 381 observações, os resultados indicam que: (1) a qualidade do sistema de controlo interno tem impacto na qualidade do sistema de informação contabilístico; (2) a qualidade do sistema de controlo interno e do sistema contabilístico influenciam a qualidade de informação financeira e esta, por sua vez, impacta na qualidade de informação não financeira; (3) a qualidade do sistema controlo interno e a qualidade de informação não financeira contribuem para o sucesso de tomada de decisão; (4) o sucesso de tomada de decisão influencia o desempenho das empresas portuguesas; e (5) o desempenho financeiro constitui uma variável preditiva do desempenho não financeiro. Os resultados mostram que as variáveis do modelo explicam 65%, 30% e 70% da variância de sucesso na tomada de decisão, do desempenho financeiro e do desempenho não financeiro, respetivamente.
Este estudo revela-se pertinente para o desenvolvimento da literatura, na medida que avalia um modelo original e complexo, e para os gestores, no sentido que identifica os fatores que contribuem para o sucesso das empresas portuguesas.
The success of decision making, and consequent business performance depends on several factors. In this context, the purpose of this study is to develop and test a model that analyse the quality of the following factors: the internal control system, the accounting information system, the financial information, and the non-financial information that together contribute to the success of decision making and the performance of Portuguese companies. In this quantitative study, an online questionnaire was developed and applied to the managers of Portuguese companies. The evaluation of the theoretical model was performed using the AMOS statistical software and applying the structural equation model technique. Based on 381 observations, the results indicate that: (1) the quality of internal control system has an impact on the quality of the accounting information system; (2) the quality of internal control system and the accounting system has influence on the quality of financial information and in turn, this impacts the quality of non-financial information; (3) the quality of internal control system and the quality of non-financial information also lead to a successful decision-making; (4) therefore, the success of the decision-making influences the performance of Portuguese companies; and (5) financial performance is a predictive variable of non-financial performance. The results show that the model variables explain 65%, 30% and 70% of the variance of successful decision-making, financial performance, and non-financial performance, respectively. This study proves to be relevant not only for the development of literature, as it evaluates an original and complex model, but also for managers, in the sense that it identifies the factors that contribute to the success of Portuguese companies.
The success of decision making, and consequent business performance depends on several factors. In this context, the purpose of this study is to develop and test a model that analyse the quality of the following factors: the internal control system, the accounting information system, the financial information, and the non-financial information that together contribute to the success of decision making and the performance of Portuguese companies. In this quantitative study, an online questionnaire was developed and applied to the managers of Portuguese companies. The evaluation of the theoretical model was performed using the AMOS statistical software and applying the structural equation model technique. Based on 381 observations, the results indicate that: (1) the quality of internal control system has an impact on the quality of the accounting information system; (2) the quality of internal control system and the accounting system has influence on the quality of financial information and in turn, this impacts the quality of non-financial information; (3) the quality of internal control system and the quality of non-financial information also lead to a successful decision-making; (4) therefore, the success of the decision-making influences the performance of Portuguese companies; and (5) financial performance is a predictive variable of non-financial performance. The results show that the model variables explain 65%, 30% and 70% of the variance of successful decision-making, financial performance, and non-financial performance, respectively. This study proves to be relevant not only for the development of literature, as it evaluates an original and complex model, but also for managers, in the sense that it identifies the factors that contribute to the success of Portuguese companies.
Description
Keywords
Qualidade do sistema de controlo interno Qualidade do sistema de informação constabilistico Qualidade da informação financeira Qualidade da informação não financeira Sucesso da tomada de decisão Financial information quality Business performance Internal control system quality Accounting information system quality Successful decision-making Non-financial information quality