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Análise das demonstrações financeiras como fator determinante na tomada de decisão: estudo de caso de entidades angolanas
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Advisor(s)
Abstract(s)
A análise das demonstrações financeiras permite extrair informações que podem auxiliar
na tomada de decisão. O objetivo principal do presente estudo consiste em compreender
como as empresas angolanas utilizam a análise das demonstrações financeiras no processo
de tomada de decisão, uma perceção de empresas financeiras e não financeiras. Como
delineamento do estudo utilizou-se a pesquisa descritiva, com abordagem qualitativa. A
amostra constituída por 14 entidades, 50% do setor financeiro e 50% do setor não
financeiro, foi obtida com a utilização da técnica de amostragem intencional. A entrevista
semiestruturada, efetuada aos contabilistas das entidades, foi a técnica de recolha de dados
usada. As entrevistas foram efetuadas por Skype, Viber e telefone no período de março a
maio do corrente ano. Os resultados da pesquisa revelam que todas as demonstrações
financeiras eram utilizadas como instrumento de controlo de gestão mas nem todas eram
usadas por todas entidades e, que as entidades estudadas utilizavam a análise das
demonstrações financeiras e faziam-no maioritariamente em períodos trimestrais. Verificase,
ainda, que os gestores recorriam às demonstrações financeiras para tomar decisões,
embora, os gestores das entidades financeiras o fizessem com maior frequência. No
entanto, o nível de perceção pelas entidades financeiras quanto à utilização da análise das
demonstrações financeiras no processo de tomada de decisão, parece ser mais elevado,
sendo que estas entidades observavam o maior nível de utilização das informações
fornecidas pelas demonstrações financeiras e ao mesmo tempo obtiveram maiores
rendibilidades durante os anos 2011 e 2012, em análise.
Abstract:The main objective of this study is to understand how the Angolan companies use financial statement analysis in the decision making process, a perception of financial and nonfinancial companies. We used the descriptive research method with a qualitative approach as study design. The sample consists of 14 entities, 50% are included in the financial sector and 50% are included in the non-financial sector. It was obtained using the purposeful sampling technique. A semi-structured interview technique was used for data collection. The interviews were conducted via Skype, Viber and telephone in the period from March to May of the current year. Respondents are accountants working for the entities under study. The survey results reveal that all financial statements were used as instruments of management control but not all were used by all entities and that the entities studied used the financial statements analysis and they did it mostly in quarterly periods. It also appears that managers recurred to the financial statements to make decisions, although managers of financial institutions do it more often. However, the level of perception by financial institutions regarding the use of financial statement analysis in the decision-making process appears to be higher, and these entities observed the highest level of use of information provided by financial statements and at the same time obtained higher returns for the years 2011 and 2012 under review.
Abstract:The main objective of this study is to understand how the Angolan companies use financial statement analysis in the decision making process, a perception of financial and nonfinancial companies. We used the descriptive research method with a qualitative approach as study design. The sample consists of 14 entities, 50% are included in the financial sector and 50% are included in the non-financial sector. It was obtained using the purposeful sampling technique. A semi-structured interview technique was used for data collection. The interviews were conducted via Skype, Viber and telephone in the period from March to May of the current year. Respondents are accountants working for the entities under study. The survey results reveal that all financial statements were used as instruments of management control but not all were used by all entities and that the entities studied used the financial statements analysis and they did it mostly in quarterly periods. It also appears that managers recurred to the financial statements to make decisions, although managers of financial institutions do it more often. However, the level of perception by financial institutions regarding the use of financial statement analysis in the decision-making process appears to be higher, and these entities observed the highest level of use of information provided by financial statements and at the same time obtained higher returns for the years 2011 and 2012 under review.
Description
Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Contabilidade e Finanaças
Keywords
Análise das demonstrações financeiras Processo de tomada de decisão Entidades financeiras e não financeiras Analysis of financial statements Decision-making process Financial and nonfinancial
Citation
Publisher
Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais