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

Albertina Paula Monteiro, Joana Vale and Amélia Silva
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Albertina Paula Monteiro: Centre for Organizational and Social Studies, Porto Business and Accounting School, Polytechnique of Porto, 4465-004 Matosinhos, Portugal
Joana Vale: Porto Business and Accounting School, Polytechnic of Porto, 4465-004 Matosinhos, Portugal
Amélia Silva: Centre for Organizational and Social Studies, Porto Business and Accounting School, Polytechnique of Porto, 4465-004 Matosinhos, Portugal

Administrative Sciences, 2021, vol. 11, issue 4, 1-24

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.

Keywords: internal control system quality; accounting information system quality; financial information quality; non-financial information quality; decision-making success; business performance (search for similar items in EconPapers)
JEL-codes: L M M0 M1 M10 M11 M12 M14 M15 M16 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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