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A utilidade da informação do relato financeiro na tomada de decisões e os seus fatores nos municípios portugueses
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O presente estudo analisou a utilidade do relato financeiro no contexto da Administração Local portuguesa, em particular nos municípios, com o objetivo de compreender como os fatores institucionais e contextuais podem modificar a utilidade do relato financeiro para tomada de decisão. No âmbito da Nova Gestão Pública, a responsabilização assume uma abordagem instrumental, centrada na eficiência, na eficácia e nos resultados alcançados, promovendo transparência e melhoria contínua. Nesse contexto, os responsáveis e gestores municipais necessitam de informações financeiras úteis para fundamentar decisões estratégicas e operacionais, conferindo aos relatórios financeiros um papel essencial como suporte à decisão.
A investigação recorreu à análise descritiva e inferencial, utilizando questionários aplicados a decisores municipais, permitindo avaliar perceções sobre a utilidade das demonstrações financeiras e orçamentais. Os resultados evidenciam que tanto as Demonstrações Financeiras como as Demonstrações Orçamentais são consideradas úteis a muito úteis, sendo a Demonstração de Resultados por Natureza a mais valorizada por fornecer informação clara sobre rendimentos e gastos e por permitir avaliar o desempenho financeiro e a eficiência na utilização de recursos. Por outro lado, a Demonstração das Alterações no Capital Próprio foi menos relevante, devido à sua aplicabilidade limitada nas decisões operacionais do dia-a-dia. A análise inferencial revelou que a perceção de utilidade é influenciada por fatores internos, como o foco no cumprimento legal e fiscal, adequação do relato financeiro e conhecimentos apropriados sobre o SNC-AP, bem como por fatores externos, como pressão de organismos de controlo. Esta análise ainda comprovou uma complementaridade entre a informação financeira e a orçamental, o que demonstra que ambos os subsistemas contabilísticos se reforçam mutuamente, aumentando a utilidade percebida da informação financeira.
O estudo contribui para a gestão pública ao demonstrar que a utilidade do relato financeiro resulta da interação entre fatores contingenciais e institucionais, salientando a necessidade de adaptar os sistemas de informação às realidades organizacionais. As implicações práticas reforçam a importância da formação e da cultura de responsabilização para promover uma maior eficiência, transparência e credibilidade na gestão municipal.
This study analysed the usefulness of financial reporting in the context of Portuguese local government, particularly in municipalities, with the aim of understanding how institutional and contextual factors can modify the usefulness of financial reporting for decision-making. Within the scope of New Public Management, accountability takes an instrumental approach, focused on efficiency, effectiveness and results achieved, promoting transparency and continuous improvement. In this context, municipal officials and managers need useful financial information to inform strategic and operational decisions, giving financial reports an essential role in supporting decision-making. The research used descriptive and inferential analysis, employing questionnaires administered to municipal decision-makers, allowing for an assessment of perceptions regarding the usefulness of financial and budgetary statements. The results show that both the Financial Statements and the Budget Statements are considered useful to very useful, with the Income Statement by Nature being the most valued for providing clear information on income and expenditure and for allowing the assessment of financial performance and efficiency in the use of resources. On the other hand, the Statement of Changes in Equity was less relevant due to its limited applicability in day-to-day operational decisions. The inferential analysis revealed that the perception of usefulness is influenced by internal factors, such as the focus on legal and tax compliance, the adequacy of financial reporting and appropriate knowledge of the SNC-AP, as well as by external factors, such as pressure from control bodies. This analysis also confirmed the complementarity between financial and budgetary information, demonstrating that both accounting subsystems reinforce each other, increasing the perceived usefulness of financial information. The study contributes to public management by demonstrating that the usefulness of financial reporting results from the interaction between contingent and institutional factors, highlighting the need to adapt information systems to organizational realities. The practical implications reinforce the importance of training and a culture of accountability to promote greater efficiency, transparency and credibility in municipal management.
This study analysed the usefulness of financial reporting in the context of Portuguese local government, particularly in municipalities, with the aim of understanding how institutional and contextual factors can modify the usefulness of financial reporting for decision-making. Within the scope of New Public Management, accountability takes an instrumental approach, focused on efficiency, effectiveness and results achieved, promoting transparency and continuous improvement. In this context, municipal officials and managers need useful financial information to inform strategic and operational decisions, giving financial reports an essential role in supporting decision-making. The research used descriptive and inferential analysis, employing questionnaires administered to municipal decision-makers, allowing for an assessment of perceptions regarding the usefulness of financial and budgetary statements. The results show that both the Financial Statements and the Budget Statements are considered useful to very useful, with the Income Statement by Nature being the most valued for providing clear information on income and expenditure and for allowing the assessment of financial performance and efficiency in the use of resources. On the other hand, the Statement of Changes in Equity was less relevant due to its limited applicability in day-to-day operational decisions. The inferential analysis revealed that the perception of usefulness is influenced by internal factors, such as the focus on legal and tax compliance, the adequacy of financial reporting and appropriate knowledge of the SNC-AP, as well as by external factors, such as pressure from control bodies. This analysis also confirmed the complementarity between financial and budgetary information, demonstrating that both accounting subsystems reinforce each other, increasing the perceived usefulness of financial information. The study contributes to public management by demonstrating that the usefulness of financial reporting results from the interaction between contingent and institutional factors, highlighting the need to adapt information systems to organizational realities. The practical implications reinforce the importance of training and a culture of accountability to promote greater efficiency, transparency and credibility in municipal management.
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Accountability Administração local Tomada de decisão Informação financeira