Please use this identifier to cite or link to this item: http://hdl.handle.net/10198/6613
Title: As características do tecido empresarial determinam necessidades específicas e definem um utilizador padrão para a informação financeira: evidência empírica
Authors: Pires, Amélia M.M.
Rodrigues, Fernando J. P. A.
Keywords: Contabilidade financeira
Utilizador padrão da contabilidade financeira
Sistema de informação contabilística
Issue Date: 2011
Publisher: ETEA, Institución Universitaria de la Compañia de Jesús
Citation: Pires, Amélia M. M.; Rodrigues, Fernando J. P. A. (2011) - As características do tecido empresarial determinam necessidades específicas e definem um utilizador padrão para a informação financeira: evidência empírica. In XXI Jornadas Hispanos - Lusas de Gestão Científica. Cordoba - Espanha. ISBN 978-84-86785-04-8
Abstract: There is evident that the accounting, and information system, exists for satisfy informative needs. In theory, the accounting should satisfy the different needs of the stakeholders. However, the empirical evidence and the interpretation of the theory have shown that there is need of carry out option, at least in function of the user standard. Thus, we develop the present work where pretended analyze that measure the characteristics of the environment, in particular, the business characteristic, determine specific needs and user standard. The methodological line adopted in this study is based in the definition of an instrument of collecting and evaluation under the form of questionnaire.
Peer review: yes
URI: http://hdl.handle.net/10198/6613
ISBN: 978-84-86785-04-8
Appears in Collections:DEG - Artigos em Proceedings Não Indexados ao ISI/Scopus

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