Work

Factors Determining the Success of Decision Making and Performance of Portuguese Companies

Year: 2021

Type: article

Abstract: This paper empirically examines the impact of the quality of information and control system (the internal control system, the accounting information system, the financial information, and the non-financial information) on decision-making success and business performance. It follows a quantitative approach. An online questionnaire was developed and applied to the managers of Portuguese companies. The evaluation of the theoretical model was performed using the AMOS statistical software and applying the structural equation model technique. Based on 381 observations, the results show that the model variables explain about 30% and 70% of the variance of financial and non-financial performance, respectively. This study proves to be relevant not only for the development of the literature, as it evaluates an original and complex model, but also for managers, because it identifies the factors that contribute to the success of Portuguese companies.

Source: Administrative Sciences

DOI: 10.3390/admsci11040108

Authors: Albertina Paula Monteiro, Joana Vale, Amélia Silva

Institutions: Centro de Estudos Organizacionais e Sociais, Universidade Técnica do Porto

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: gold

Estimated APC paid: $1,296

Funder: Fundação para a Ciência e a Tecnologia