As características do tecido empresarial determinam necessidades específicas e definem um utilizador padrão para a informação financeira: evidência empírica

Pires, Amélia M.M.; Rodrigues, Fernando J.P.A.

http://hdl.handle.net/10198/6613

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Authors

Pires, Amélia M.M.

Rodrigues, Fernando J.P.A.

Abstract(s)

There is evident that the accounting, and information system, exists for satisfy informative needs. In theory, the accounting should satisfy the different needs of the stakeholders. However, the empirical evidence and the interpretation of the theory have shown that there is need of carry out option, at least in function of the user standard. Thus, we develop the present work where pretended analyze that measure the characteristics of the environment, in particular, the business characteristic, determine specific needs and user standard. The methodological line adopted in this study is based in the definition of an instrument of collecting and evaluation under the form of questionnaire.

Keywords

Contabilidade financeira Utilizador padrão da contabilidade financeira Sistema de informação contabilística

URI

http://hdl.handle.net/10198/6613

Citation

Pires, Amélia M. M.; Rodrigues, Fernando J. P. A. (2011). As características do tecido empresarial determinam necessidades específicas e definem um utilizador padrão para a informação financeira: evidência empírica. In XXI Jornadas Hispanos - Lusas de Gestão Científica. Cordoba - Espanha. ISBN 978-84-86785-04-8