Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/275226 
Erscheinungsjahr: 
2021
Quellenangabe: 
[Journal:] Administrative Sciences [ISSN:] 2076-3387 [Volume:] 11 [Issue:] 4 [Article No.:] 108 [Year:] 2021 [Pages:] 1-24
Verlag: 
MDPI, Basel
Zusammenfassung: 
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.
Schlagwörter: 
accounting information system quality
business performance
decision-making success
financial information quality
internal control system quality
non-financial information quality
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Article
Erscheint in der Sammlung:

Datei(en):
Datei
Größe





Publikationen in EconStor sind urheberrechtlich geschützt.