ACCOUNTING IN DECISIONS MADE BY PORTUGUESE MANAGING DIRECTORS

Authors

  • Maria do Céu Gaspar Alves Universidade da Beira Interior

DOI:

https://doi.org/10.4270/ruc.20084

Keywords:

Contabilidade de gestão, Processo de decisão, Controlo de gestão, Sistema de informação contabilístico.

Abstract

This paper reports the results of an empirical study on the use of accounting information in managers’ decision- making processes. The empirical study consisted of analysis of six case studies derived from 17 interviews conducted with directors from the areas of finance, production and business in six Portuguese's manufacturing firms. The results indicate that accounting information is used in the majority of decisions with no differences found between strategic and operational decisions.

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Issue

Vol. 4 No. 3 (2008)

Section

International Section

License

The copyright for papers published in this journal belong to the author, with rights of first publication for the journal. As the papers appears in this publicly accessed journal, the papers are for free use, receiving their credit, in educational and non-commercial uses. The journal will allow the use of the papers published for non-commercial purposes, including the right to send the paper to publicly accessed databases.