An analysis of the use of accounting information by portuguese SMEs

Santos, Ana Catarina; Pires, Rui A.R.; Alves, Maria C.G.

Publication

An analysis of the use of accounting information by portuguese SMEs

2023Journal article

dc.contributor.author	Santos, Ana Catarina
dc.contributor.author	Pires, Rui A.R.
dc.contributor.author	Alves, Maria C.G.
dc.date.accessioned	2023-07-14T08:34:48Z
dc.date.available	2023-07-14T08:34:48Z
dc.date.issued	2023
dc.description.abstract	Despite the significant economic contribution of small and medium-sized enterprises (SMEs), little is known about the extent to which they make use of accounting information (AI). Although AI is considered one of the main sources of information for SMEs, many continue to ignore its potential, considering that this information is only intended to meet tax obligations. The literature stresses the influence of several factors on AI usage. However, the conclusions of the studies are fragmented, contradictory, and not very enlightening. Following these studies, the purpose of this paper is to explore which characteristics of decision makers, companies, and accounting services influence the importance and use of AI in SMEs. Data were collected through an online questionnaire survey applied to Portuguese SMEs. The findings show that the decision makers’ level of education, as well as their educational background, influence the importance they attribute to AI. It has also been found that smaller companies and SMEs that use outsourced accounting services make the least use of AI. Therefore, in addition to providing empirical evidence on the importance and use of AI, a debate that has been mainly theoretical, and on the importance of SMEs in any economy, this paper aims to raise awareness of the need to further study the decision-making process in such firms.	pt_PT
dc.description.version	info:eu-repo/semantics/publishedVersion	pt_PT
dc.identifier.citation	Santos, Ana Catarina; Pires, Rui A.R.; Alves, Maria C.G. (2023). An analysis of the use of accounting information by Portuguese SMEs. Journal of Risk and Financial Management. ISSN 1911-8074. 16:4, p. 1-17	pt_PT
dc.identifier.doi	10.3390/jrfm16040225	pt_PT
dc.identifier.issn	1911-8074
dc.identifier.uri	http://hdl.handle.net/10198/28529
dc.language.iso	eng	pt_PT
dc.peerreviewed	yes	pt_PT
dc.publisher	MDPI	pt_PT
dc.rights.uri	http://creativecommons.org/licenses/by/4.0/	pt_PT
dc.subject	Accounting information	pt_PT
dc.subject	Accounting information system	pt_PT
dc.subject	Decision-making	pt_PT
dc.subject	Small and medium-sized enterprises (SMEs)	pt_PT
dc.subject	Online questionnaire survey	pt_PT
dc.subject	Portugal	pt_PT
dc.title	An analysis of the use of accounting information by portuguese SMEs	pt_PT
dc.type	journal article
dspace.entity.type	Publication
oaire.citation.endPage	17	pt_PT
oaire.citation.issue	4	pt_PT
oaire.citation.startPage	1	pt_PT
oaire.citation.title	Journal of Risk and Financial Management	pt_PT
oaire.citation.volume	16	pt_PT
person.familyName	Pires
person.givenName	Rui A.R.
person.identifier.ciencia-id	2B11-583E-8E83
person.identifier.orcid	0000-0001-8217-8459
person.identifier.rid	M-2554-2018
person.identifier.scopus-author-id	56016488900
rcaap.rights	openAccess	pt_PT
rcaap.type	article	pt_PT
relation.isAuthorOfPublication	581c29a5-343e-40af-a670-abc4949c433f
relation.isAuthorOfPublication.latestForDiscovery	581c29a5-343e-40af-a670-abc4949c433f