Publicação
Fatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locais
| Resumo: | Literature on the field highlights that the usefulness for decision-making, of financial reporting prepared and disclosed by public entities, depends on several factors contextual to entities. This paper tries to identify the explanatory factors (internal and external) of the usefulness of financial reporting for decision-making by internal decision-makers (political and technical) of the Portuguese municipalities. The results show that the pressure of professional organisations and the pressure of a national problem (both external factors) as well as the lack of knowledge and proper training on the accounting information system (internal organisational factor) are the factors that most influence the usefulness of financial reporting. These results are also confirmed in the qualitative analysis, which reinforces the factor relating to work overload. |
|---|---|
| Autores principais: | Nogueira, Sónia P. |
| Outros Autores: | Jorge, Susana M. |
| Assunto: | External and internal factors Usefulnesse of financial reporting Political and technical decision-makers Local government |
| Ano: | 2014 |
| País: | Portugal |
| Tipo de documento: | documento de conferência |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Instituto Politécnico de Bragança |
| Idioma: | inglês |
| Origem: | Biblioteca Digital do IPB |
| _version_ | 1867172877824950272 |
|---|---|
| author | Nogueira, Sónia P. |
| author2 | Jorge, Susana M. |
| author2_role | author |
| author_facet | Nogueira, Sónia P. Jorge, Susana M. |
| author_role | author |
| contributor_name_str_mv | Biblioteca Digital do IPB |
| country_str | PT |
| creators_json_txt | [{\"Person.name\":\"Nogueira, Sónia P.\",\"Person.identifier.orcid\":\"0000-0002-8675-6102\"},{\"Person.name\":\"Jorge, Susana M.\"}] |
| datacite.contributors.contributor.contributorName.fl_str_mv | Biblioteca Digital do IPB |
| datacite.creators.creator.creatorName.fl_str_mv | Nogueira, Sónia P. Jorge, Susana M. |
| datacite.date.Accepted.fl_str_mv | 2014-01-01T00:00:00Z |
| datacite.date.available.fl_str_mv | 2014-08-13T11:26:04Z |
| datacite.date.embargoed.fl_str_mv | 2014-08-13T11:26:04Z |
| datacite.rights.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| datacite.subjects.subject.fl_str_mv | External and internal factors Usefulnesse of financial reporting Political and technical decision-makers Local government |
| datacite.titles.title.fl_str_mv | Fatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locais |
| dc.contributor.none.fl_str_mv | Biblioteca Digital do IPB |
| dc.creator.none.fl_str_mv | Nogueira, Sónia P. Jorge, Susana M. |
| dc.date.Accepted.fl_str_mv | 2014-01-01T00:00:00Z |
| dc.date.available.fl_str_mv | 2014-08-13T11:26:04Z |
| dc.date.embargoed.fl_str_mv | 2014-08-13T11:26:04Z |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | http://hdl.handle.net/10198/10142 |
| dc.language.none.fl_str_mv | eng |
| dc.rights.none.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| dc.subject.none.fl_str_mv | External and internal factors Usefulnesse of financial reporting Political and technical decision-makers Local government |
| dc.title.fl_str_mv | Fatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locais |
| dc.type.none.fl_str_mv | http://purl.org/coar/resource_type/c_c94f |
| description | Literature on the field highlights that the usefulness for decision-making, of financial reporting prepared and disclosed by public entities, depends on several factors contextual to entities. This paper tries to identify the explanatory factors (internal and external) of the usefulness of financial reporting for decision-making by internal decision-makers (political and technical) of the Portuguese municipalities. The results show that the pressure of professional organisations and the pressure of a national problem (both external factors) as well as the lack of knowledge and proper training on the accounting information system (internal organisational factor) are the factors that most influence the usefulness of financial reporting. These results are also confirmed in the qualitative analysis, which reinforces the factor relating to work overload. |
| dirty | 0 |
| eu_rights_str_mv | openAccess |
| format | conferenceObject |
| fulltext.url.fl_str_mv | https://bibliotecadigital.ipb.pt/bitstreams/7dd54dcd-f958-4827-ab6e-69411c5bd126/download |
| id | ipb_b36c33495b152253d8dd7903c19a16f6 |
| identifier.url.fl_str_mv | http://hdl.handle.net/10198/10142 |
| instacron_str | ipb |
| institution | Instituto Politécnico de Bragança |
| instname_str | Instituto Politécnico de Bragança |
| language | eng |
| network_acronym_str | ipb |
| network_name_str | Biblioteca Digital do IPB |
| oai_identifier_str | oai:bibliotecadigital.ipb.pt:10198/10142 |
| organization_str_mv | urn:organizationAcronym:ipb |
| person_str_mv | Nogueira, Sónia P. Nogueira, Sónia P. https://www.ciencia-id.pt/9C19-D54B-821B 9C19-D54B-821B http://orcid.org/0000-0002-8675-6102 0000-0002-8675-6102 Jorge, Susana M. |
| publishDate | 2014 |
| reponame_str | Biblioteca Digital do IPB |
| repository_id_str | urn:repositoryAcronym:ipb |
| service_str_mv | urn:repositoryAcronym:ipb |
| spelling | engporLiterature on the field highlights that the usefulness for decision-making, of financial reporting prepared and disclosed by public entities, depends on several factors contextual to entities. This paper tries to identify the explanatory factors (internal and external) of the usefulness of financial reporting for decision-making by internal decision-makers (political and technical) of the Portuguese municipalities. The results show that the pressure of professional organisations and the pressure of a national problem (both external factors) as well as the lack of knowledge and proper training on the accounting information system (internal organisational factor) are the factors that most influence the usefulness of financial reporting. These results are also confirmed in the qualitative analysis, which reinforces the factor relating to work overload.application/pdfporFatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locaisPersonalNogueira, Sónia P.DSpacehttp://dspace.org/items/04cec2b9-9c32-4e4b-84de-84ce953d716fDSpacehttp://dspace.org/items/04cec2b9-9c32-4e4b-84de-84ce953d716fNogueiraSónia P.Ciência IDhttps://www.ciencia-id.pt9C19-D54B-821BORCIDhttp://orcid.org0000-0002-8675-6102Scopus Author IDhttps://www.scopus.com57192979809Scopus Author IDhttps://www.scopus.com57016441300Scopus Author IDhttps://www.scopus.com57211692673Jorge, Susana M.HostingInstitutionOrganizationalBiblioteca Digital do IPBe-mailmailto:dspace@ipb.ptdspace@ipb.ptISBNIsPartOf978-972-8793-66-12014-08-13T11:26:04Z20142014-01-01T00:00:00ZHandlehttp://hdl.handle.net/10198/10142http://purl.org/coar/access_right/c_abf2open accessExternal and internal factorsUsefulnesse of financial reportingPolitical and technical decision-makersLocal government921803 bytesother research producthttp://purl.org/coar/resource_type/c_c94fconference objecthttp://purl.org/coar/access_right/c_abf2application/pdffulltexthttps://bibliotecadigital.ipb.pt/bitstreams/7dd54dcd-f958-4827-ab6e-69411c5bd126/downloadXXIV Jornadas Luso-Espanholas de Gestão Científica “O Contributo da Gestão para a Sustentabilidade das Organizações e da Sociedade4142Leiria - Portugal |
| spellingShingle | Fatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locais Nogueira, Sónia P. External and internal factors Usefulnesse of financial reporting Political and technical decision-makers Local government |
| status | SINGLETON |
| subject.fl_str_mv | External and internal factors Usefulnesse of financial reporting Political and technical decision-makers Local government |
| title | Fatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locais |
| title_full | Fatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locais |
| title_fullStr | Fatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locais |
| title_full_unstemmed | Fatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locais |
| title_short | Fatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locais |
| title_sort | Fatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locais |
| topic | External and internal factors Usefulnesse of financial reporting Political and technical decision-makers Local government |
| topic_facet | External and internal factors Usefulnesse of financial reporting Political and technical decision-makers Local government |
| url | http://hdl.handle.net/10198/10142 |
| visible | 1 |