The Accountant's Perception of the Usefulness of Financial Information in Decision Making – A Case Study in Portugal

Catarina Libório Morais Cepêda, Albertina Paula Monteiro

Abstract


Purpose – This paper aims to analyse the factors that make Financial Information (FI) useful for decision making processes, from the perspective of Certified Accountants (CAs).

Design/methodology/approach –Following a quantitative methodological approach, a survey was applied to a sample of 157 CAs to empirically test the conceptual model.

 

Findings – The study finds that managers of larger and older firms, with better performance and with more complete Financial Statements (FSs) attribute greater usefulness to FI in decision making. The results also show that managers who are not the owner, who have academic qualifications at the higher education level, and have management skills attribute greater usefulness to FI in decision making.Originality/value – The results of the study will guide accounting professionals in relation to the FI to be prepared within the scope of their duties, taking into account the characteristics of the company and the manager. 

Purpose – This paper aims to analyse the factors that make Financial Information (FI) useful for decision making processes, from the perspective of Certified Accountants (CAs).

Design/methodology/approach –Following a quantitative methodological approach, a survey was applied to a sample of 157 CAs to empirically test the conceptual model.

 

Findings – The study finds that managers of larger and older firms, with better performance and with more complete Financial Statements (FSs) attribute greater usefulness to FI in decision making. The results also show that managers who are not the owner, who have academic qualifications at the higher education level, and have management skills attribute greater usefulness to FI in decision making.Originality/value – The results of the study will guide accounting professionals in relation to the FI to be prepared within the scope of their duties, taking into account the characteristics of the company and the manager.

Keywords


Accounting, certified accountants, financial information, decision making.



DOI: https://doi.org/10.7819/rbgn.v22i2.4050

Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM


 
Av. da Liberdade, 532 - São Paulo - SP Brasil Cep. 01502-001 Tel. 55 11 3272-2340
 The RBGN adopts the Creative Commons licens CC-BY Creative Commons Attribution 4.0 

The RBGN has the financial support from Fundação Escola de Comércio Álvares Penteado - FECAP and development agencies Conselho Nacional de Desenvolvimento Científico e Tecnológico - CNPq and Coordenação de Aperfeiçoamento de Pessoal de Nível Superior – CAPES.

Desenvolvido por:

Logomarca da Lepidus Tecnologia