2020
DOI: 10.7819/rbgn.v22i2.4050
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The Accountant’s Perception of the Usefulness of Financial Information in Decision Making – A Study in Portugal

Abstract: Purpose-This paper aims to analyse the factors that make Financial Information (FI) useful for decision making processes, from the perspective of Certified Accountants (CAs). Design/methodology/approach-Following a quantitative methodological approach, a survey was applied to a sample of 157 CAs to empirically test the conceptual model. Findings-The study finds that managers of larger and older firms, with better performance and with more complete Financial Statements (FSs) attribute greater usefulness to FI i… Show more

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Cited by 8 publications
(11 citation statements)
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“…Lastly, and answering the last research question in this study, the individual characteristics of the accountants influence their perception of the need to mitigate or reduce the AEMP with the exception of the age and gender of the certified accountant. Previous studies, although in different contexts, also conclude that professional experience and educational qualifications influence certified accountants' perceptions, namely about the usefulness of financial information in decision making (Cepêda and Monteiro, 2020) and the legality of AEMP (Figueira et al, 2021). These scholars find no empirical evidence of the impact of the age and gender variables on accountants' perceptions about the topics investigated.…”
Section: Data Analysis and Discussionmentioning
confidence: 99%
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“…Lastly, and answering the last research question in this study, the individual characteristics of the accountants influence their perception of the need to mitigate or reduce the AEMP with the exception of the age and gender of the certified accountant. Previous studies, although in different contexts, also conclude that professional experience and educational qualifications influence certified accountants' perceptions, namely about the usefulness of financial information in decision making (Cepêda and Monteiro, 2020) and the legality of AEMP (Figueira et al, 2021). These scholars find no empirical evidence of the impact of the age and gender variables on accountants' perceptions about the topics investigated.…”
Section: Data Analysis and Discussionmentioning
confidence: 99%
“…Thus, in the data analysis 159 valid answers were considered. As such, it is a convenience sample and not a probabilistic sample, but considered valid in previous studies (Cepêda and Monteiro, 2020;Montenegro and Rodrigues, 2020;Tassadaq and Malik, 2015).…”
Section: Methodsmentioning
confidence: 99%
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“…Internal control is a valuable mechanism for all companies, without which the companies' goals cannot be achieved effectively and efficiently [55]. Internal control is an activity that involves financial and management accounting, strategic projects, operational and personnel management, as well as total quality management [33].…”
Section: Literature Review and Hypotheses Developmentmentioning
confidence: 99%
“…During the period mentioned, 389 complete observations were obtained. Given the high number of Portuguese companies, a non-probabilistic sample was chosen, which is practical in scientific studies covering a very large population [55,56].…”
Section: Figure 1 Research Modelmentioning
confidence: 99%