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Abstract(s)
O estudo em questão visa investigar a importância da contabilidade na tomada de decisão das empresas, com foco específico nas empresas do setor do turismo em Portugal. A pesquisa destaca a qualidade da informação financeira como elemento crucial para a eficácia das decisões, sendo influenciada por fatores tanto internos quanto externos à organização. Para tal, foi adotada uma metodologia de natureza quantitativa, com recurso à aplicação de um inquérito por questionário, que resultou em 147 respostas válidas. Adicionalmente, foram extraídos dados financeiros da base SABI para as empresas que forneceram o seu número de identificação fiscal no questionário. Os dados foram analisados utilizando técnicas estatísticas, incluindo análise descritiva, análise fatorial e inferencial e a apresentação dos resultados estruturada em duas partes, uma primeira que analisa a relação entre diversas variáveis e a importância atribuída à informação financeira e uma segunda que se concentra na média do EVA em relação às variáveis selecionadas. Os resultados obtidos indicam que a função primordial da informação financeira reside no cumprimento das obrigações legais, embora as empresas reconheçam a sua relevância para a gestão e tomada de decisão. No que respeita à importância das demonstrações financeiras, o balanço e a demonstração dos resultados são considerados os mais significativos. Adicionalmente, embora não tenham sido encontradas evidências estatísticas suficientes para afirmar que as variáveis analisadas influenciam a importância atribuída à informação financeira, foi confirmada a existência de evidências que indicam que variáveis como a região, setor de atividade, dimensão e o local onde a informação é preparada impactam o EVA médio das empresas.
The study in question aims to investigate the importance of accounting in corporate decision-making, with a specific focus on companies in the tourism sector in Portugal. The research highlights the quality of financial information as a crucial element for effective decision-making, influenced by factors both internal and external to the organization. To this end, a quantitative survey was conducted using a questionnaire, which resulted in 147 valid responses. In addition, financial data was extracted from the SABI database for the companies that provided their tax identification number in the questionnaire. The data were analyzed using statistical techniques, including descriptive analysis, factor analysis and inferential analysis. The research will be structured in two parts, the first part analyzes the relationship between various variables and the importance attributed to financial information; the second part focuses on the average EVA in relation to selected variables. The results obtained indicate that the primary function of financial information is to comply with legal obligations, although companies recognize its relevance for management and decision-making. As for the financial statements, the balance sheet and income statement are considered the most significant. Additionally, although not enough statistical evidence was found to affirm that the variables analyzed influence the importance attributed to financial information, evidence was confirmed indicating that the variables related to regions, sectors of activity, size and the place where the information is prepared have an impact on the average EVA of the companies.
The study in question aims to investigate the importance of accounting in corporate decision-making, with a specific focus on companies in the tourism sector in Portugal. The research highlights the quality of financial information as a crucial element for effective decision-making, influenced by factors both internal and external to the organization. To this end, a quantitative survey was conducted using a questionnaire, which resulted in 147 valid responses. In addition, financial data was extracted from the SABI database for the companies that provided their tax identification number in the questionnaire. The data were analyzed using statistical techniques, including descriptive analysis, factor analysis and inferential analysis. The research will be structured in two parts, the first part analyzes the relationship between various variables and the importance attributed to financial information; the second part focuses on the average EVA in relation to selected variables. The results obtained indicate that the primary function of financial information is to comply with legal obligations, although companies recognize its relevance for management and decision-making. As for the financial statements, the balance sheet and income statement are considered the most significant. Additionally, although not enough statistical evidence was found to affirm that the variables analyzed influence the importance attributed to financial information, evidence was confirmed indicating that the variables related to regions, sectors of activity, size and the place where the information is prepared have an impact on the average EVA of the companies.
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
Contabilidade Informação financeira Setor do turismo Processo de tomada de decisão Avaliação de desempenho financeiro