| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 784.86 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A informação tornou-se necessária em qualquer tipo de organização e a informação financeira numa ferramenta imprescindível para os gestores, enquanto ferramenta de suporte ao processo de tomada de decisão. Deste modo, num momento de mudança e fortemente marcado pela instabilidade e incerteza, a utilidade reconhecida à informação financeira ganha relevância, pelo que é neste âmbito que se desenvolve esta investigação, com o objetivo de procurar identificar a utilidade da informação financeira na perspetiva dos Contabilistas Certificados. Para o seu desenvolvimento foi utilizada uma metodologia quantitativa suportada no método por questionário. Os resultados da análise descritiva permitiram concluir que a informação financeira é extremamente importante. Além disto, foi possível concluir também que a demonstração dos resultados é considerada extremamente importante, que valorizam mais a intuição e experiência na tomada de decisão e que a preparação de informação financeira adicional beneficia a tomada de decisão. Complementarmente, apenas quatro das onze hipóteses de investigação levantadas foram validadas. Para estas, os resultados revelaram-se estaticamente significativos para afirmar que existe associação entre a importância atribuída à informação financeira e os conhecimentos em gestão ou similares de quem a utiliza e que existe correlação entre a importância atribuída às demonstrações financeiras e os fatores que contribuem para minimizar o impacto negativo na empresa e os fatores que limitam a utilização da informação financeira e entre os fatores que contribuem para minimizar o impacto negativo numa empresa e os fatores que limitam a utilização da informação financeira. Através da análise de clusters foi possível identificar dois grupos: os contabilistas certificados criteriosos e os contabilistas certificados imparciais.
Information has become necessary in any organization, and financial information is an indispensable tool for managers and a support tool for decision-making. In this way, in a moment of change and strongly marked by instability and uncertainty, the usefulness of financial information gains relevance, whereby it is in this ambit that develops this investigation, with the objective to seek to identify the usefulness of financial information from the perspective of Certified Accountants. For it development, a quantitative methodology was used supported by the questionnaire method. The results of the descriptive analysis allowed conclude that financial information is extremely important. Furthermore, it was possible to conclude that the income statement is considered extremely important, who value intuition more and decision-making experience and that the preparation of additional financial information benefits decision-making. Completely, only four of the eleven investigation hypotheses formulated were validated. The results revealed themselves statistically significant to affirm that there is an association between the importance attributed to financial information and the knowledge in management; or similar of those who use it and that there is a correlation between the importance attributed to the financial statements and the factors that contribute to minimizing the negative impact on the company and the factors that limit the use of financial information and between the factors that contribute to minimizing the negative impact on the company and the factors that limit the use of financial information. Through the cluster analysis, it was possible to identify two groups: certified accountants standard and certified accountants impartial.
Information has become necessary in any organization, and financial information is an indispensable tool for managers and a support tool for decision-making. In this way, in a moment of change and strongly marked by instability and uncertainty, the usefulness of financial information gains relevance, whereby it is in this ambit that develops this investigation, with the objective to seek to identify the usefulness of financial information from the perspective of Certified Accountants. For it development, a quantitative methodology was used supported by the questionnaire method. The results of the descriptive analysis allowed conclude that financial information is extremely important. Furthermore, it was possible to conclude that the income statement is considered extremely important, who value intuition more and decision-making experience and that the preparation of additional financial information benefits decision-making. Completely, only four of the eleven investigation hypotheses formulated were validated. The results revealed themselves statistically significant to affirm that there is an association between the importance attributed to financial information and the knowledge in management; or similar of those who use it and that there is a correlation between the importance attributed to the financial statements and the factors that contribute to minimizing the negative impact on the company and the factors that limit the use of financial information and between the factors that contribute to minimizing the negative impact on the company and the factors that limit the use of financial information. Through the cluster analysis, it was possible to identify two groups: certified accountants standard and certified accountants impartial.
Description
Mestrado em IPB-ESTG e ASSOCIAÇÃO DE POLITÉCNICOS DO NORTE (APNOR): Instituto Politécnico do Cávado e do Ave, Instituto Politécnico de Viana do Castelo
Keywords
Contabilista certificado Contabilidade Informação financeira Relevância da informação financeira