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Orientador(es)
Resumo(s)
This study aims to understand the importance attributed to financial information by managers and entrepreneurs in Northern Portugal. To achieve this, a quantitative approach was adopted through a questionnaire survey, resulting in 1,433 valid responses. These were analysed using descriptive, inferential, and multivariate statistical techniques. The findings
indicate that financial information is primarily used to meet legal requirements. However, managers and entrepreneurs also recognise its relevance as a management tool, placing particular value on financial statements in decision-making processes. Moreover, the analysis reveals that factors such as educational level, professional role, gender, company
size, the source of financial information, and the perceived ease of interpreting financial statements significantly influence its perceived importance. By examining these variables, the study contributes to a deeper understanding of how financial information is perceived and utilised by business leaders in the region, while also identifying the key characteristics
that shape its perceived relevance for supporting organisational needs.
Descrição
Palavras-chave
Accounting Financial information Decision-making process Relevance/utility of financial information Perception of managers and entrepreneurs
Contexto Educativo
Citação
Fernandes, Paula Odete; Marques; Helena; Pires, Amélia, M.M. (2025). Assessing the value of financial information for business decision-makers: evidence from Northern Portugal. In TMS ALGARVE 2025 - TECHNOLOGY AND SUSTAINABILITY CHALLENGES IN TOURISM, HOSPITALITY ANDMANAGEMENT. Algarve