Fatores explicativos da utilidade do relato financeiro para a tomada de decisões: perceção dos decisores internos locais

Open Access

Abstract

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.