The impact of environmental uncertainty on accounting information relevance and performance: a contingency approach

Pires, Rui A.R.; Alves, Maria C.G.

Publication

The impact of environmental uncertainty on accounting information relevance and performance: a contingency approach

2022Journal article

dc.contributor.author	Pires, Rui A.R.
dc.contributor.author	Alves, Maria C.G.
dc.date.accessioned	2022-10-03T15:52:26Z
dc.date.available	2022-10-03T15:52:26Z
dc.date.issued	2022
dc.description.abstract	This paper examines the association between environmental uncertainty, accounting information relevance, and organizational performance. From a contingency approach, this paper attempts to contribute to a stream of research that investigates the relationship between accounting information relevance and organizational performance. The presence of environmental uncertainty in this relationship has not been fully established. This paper contributes to this area by suggesting a framework to study and explain this connection. An online questionnaire-based survey was conducted, which produced 119 valid responses (a response rate of 23%) from large manufacturing companies operating in Portugal. The results suggest that in contexts of environmental uncertainty, the relevance of non-financial information increases. However, the relevance of financial information continues to outstrip that of non-financial information. The results also suggest that financial information and non-financial information are complementary, and not substitutes, and can be used simultaneously in different situations. These results have several implications for professionals involved in decision-making activities. It offers findings which are potentially useful for both theory and practice. The study addresses an identified gap in the literature and adds to the existing body of work analyzing the association between environmental uncertainty, accounting information relevance for decision-making purposes, and organizational performance.	pt_PT
dc.description.version	info:eu-repo/semantics/publishedVersion	pt_PT
dc.identifier.citation	Pires, Rui A.R.; Alves, Maria C.G. (2022). The impact of environmental uncertainty on accounting information relevance and performance: a contingency approach. Economies. ISSN: 2227-7099. 10:9, p. 1-15.	pt_PT
dc.identifier.doi	10.3390/economies10090211	pt_PT
dc.identifier.issn	2227-7099
dc.identifier.uri	http://hdl.handle.net/10198/25959
dc.language.iso	eng	pt_PT
dc.peerreviewed	yes	pt_PT
dc.publisher	MDPI	pt_PT
dc.relation	Research Unit in Business Sciences
dc.relation.publisherversion	https://www.mdpi.com/2227-7099/10/9/211	pt_PT
dc.rights.uri	http://creativecommons.org/licenses/by/4.0/	pt_PT
dc.subject	Environmental uncertainty	pt_PT
dc.subject	Financial information	pt_PT
dc.subject	Non-financial information	pt_PT
dc.subject	Organizational performance	pt_PT
dc.subject	Contingency theory	pt_PT
dc.subject	Survey	pt_PT
dc.subject	Portugal	pt_PT
dc.title	The impact of environmental uncertainty on accounting information relevance and performance: a contingency approach	pt_PT
dc.type	journal article
dspace.entity.type	Publication
oaire.awardTitle	Research Unit in Business Sciences
oaire.awardURI	info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04630%2F2020/PT
oaire.citation.endPage	15	pt_PT
oaire.citation.issue	9	pt_PT
oaire.citation.startPage	1	pt_PT
oaire.citation.title	Economies	pt_PT
oaire.citation.volume	10	pt_PT
oaire.fundingStream	6817 - DCRRNI ID
person.familyName	Pires
person.givenName	Rui
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
project.funder.identifier	http://doi.org/10.13039/501100001871
project.funder.name	Fundação para a Ciência e a Tecnologia
rcaap.rights	openAccess	pt_PT
rcaap.type	article	pt_PT
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