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Abstract(s)
O presente trabalho tem como principal objetivo perceber qual a importância atribuída pelos gestores/empresários da região Norte de Portugal à informação financeira, ou seja, pretende-se averiguar a relevância que os gestores/empresários desta região do país atribuem à informação financeira. De modo a cumprir tal objetivo foi utilizada uma pesquisa quantitativa assente na aplicação de um inquérito por questionário aos gestores/empresários da região Norte de Portugal, através do qual foi possível a obtenção de 1.433 respostas válidas que, posteriormente, foram tratadas através de técnicas estatísticas, nomeadamente através de análise descritiva, inferencial e multivariada. Os resultados obtidos evidenciam que a informação financeira tem como principal finalidade dar cumprimento às obrigações legais, apesar de os gestores/empresários a encararem como uma necessidade de gestão. Além disto, as demonstrações financeiras em termos gerais são consideradas como muito importantes e fáceis de interpretar, no entanto, o balanço e a demonstração dos resultados por naturezas são consideradas como as demonstrações financeiras mais importantes. Foi possível concluir que os gestores/administradores, os mutuantes/financiadores, os investidores e os fornecedores e outros credores correspondem aos principais utilizadores das demonstrações financeiras e que as decisões de investimento, as decisões de financiamento, as obrigações fiscais e as decisões operacionais correspondem às suas principais finalidades. Destaca-se ainda a existência de evidências estatísticas para afirmar que as variáveis habilitações literárias, função/cargo e sexo dos gestores/empresários, bem como a dimensão da empresa, o local onde a informação financeira é preparada e o grau de dificuldade de interpretação das demonstrações financeiras influenciam a importância atribuída à informação financeira. Adicionalmente, a informação financeira é considerada indispensável no contexto das empresas em estudo mesmo pressupondo a não obrigatoriedade da contabilidade.
The present study has as main objective the understanding of the importance attributed by managers/entrepreneurs of the Northern region of Portugal to the financial information, i.e., it is intended to investigate the relevance that managers/entrepreneurs of this region of the country attribute to financial information. In order to meet this objective, it was used a quantitative research based on the application of a questionnaire survey to managers/entrepreneurs of the Northern region of Portugal, through which it was possible to obtain 1,433 valid answers which, subsequently, were treated through statistical techniques, namely through descriptive, inferential and multivariate analysis. The results show that financial information's main purpose is to comply with legal obligations, although managers/entrepreneurs see it as a management necessity. Furthermore, the financial demonstrations in general terms are considered as very important and easy to interpret. However, the balance sheet and the income statement are considered the most important financial statements. It was possible to conclude that managers/administrators, lenders/financiers, investors and suppliers and other creditors correspond to the main users of financial statements and that investment decisions, financing decisions, tax obligations and operating decisions correspond to their main purposes. There is also statistical evidence that the level of education, the position and gender of the managers/entrepreneurs, the size of the company, the place where the financial information is prepared and the degree of difficulty in interpreting financial demonstrations to influence the importance attributed to financial information. Additionally, financial information is considered indispensable in the context of the companies under study, even assuming that accounting is not mandatory.
The present study has as main objective the understanding of the importance attributed by managers/entrepreneurs of the Northern region of Portugal to the financial information, i.e., it is intended to investigate the relevance that managers/entrepreneurs of this region of the country attribute to financial information. In order to meet this objective, it was used a quantitative research based on the application of a questionnaire survey to managers/entrepreneurs of the Northern region of Portugal, through which it was possible to obtain 1,433 valid answers which, subsequently, were treated through statistical techniques, namely through descriptive, inferential and multivariate analysis. The results show that financial information's main purpose is to comply with legal obligations, although managers/entrepreneurs see it as a management necessity. Furthermore, the financial demonstrations in general terms are considered as very important and easy to interpret. However, the balance sheet and the income statement are considered the most important financial statements. It was possible to conclude that managers/administrators, lenders/financiers, investors and suppliers and other creditors correspond to the main users of financial statements and that investment decisions, financing decisions, tax obligations and operating decisions correspond to their main purposes. There is also statistical evidence that the level of education, the position and gender of the managers/entrepreneurs, the size of the company, the place where the financial information is prepared and the degree of difficulty in interpreting financial demonstrations to influence the importance attributed to financial information. Additionally, financial information is considered indispensable in the context of the companies under study, even assuming that accounting is not mandatory.
Description
Keywords
Contabilidade Informação financeira Processo de tomada de decisão Relevância/utilidade da informação financeira Perceção dos gestores e empresários