The Accountant's Perception of the Usefulness of Financial Information in Decision Making – A Case Study in Portugal

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 C...

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Bibliographic Details
Main Authors: Catarina Libório Morais Cepêda, Albertina Paula Monteiro
Format: Article
Language:English
Published: Fundação Escola de Comércio Álvares Penteado 2020-04-01
Series:Revista Brasileira de Gestão De Negócios
Subjects:
Online Access:https://rbgn.fecap.br/RBGN/article/view/4050