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Publication
Utilidade da Informação Financeira na Gestão PME Cabo Verdianas
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.45 MB | Adobe PDF |
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Abstract(s)
A importância da informação financeira (IF) nas organizações é inegável, especialmente como suporte à tomada de decisões dos gestores. A presente
investigação visa conhecer a utilidade/ importância que os gestores das PME que
fazem parte da AJEC em Cabo Verde atribuem à IF, bem como identificar variáveis que os possam influenciar. Para o desenvolvimento da investigação foi utilizado a
metodologia quantitativa suportada num questionário aplicado aos gestores pertencentes àquela associação. Os resultados da análise estatística aos dados
recolhidos permitiram concluir que embora os gestores comecem por afirmar que
consideram a IF de muito ou de extremamente importância/utilidade para as decisões de gestão, a maioria acaba por admitir que no processo decisório, embora utilizem a IF, valorizam mais a sua intuição e experiência, a maioria também acaba por admitir que utiliza a IF mais para cumprimento de obrigações fiscais e financiamento, do que para decisões de gestão. Foi, ainda, possível verificar que os gestores com maior nível de escolaridade, aqueles que possuem formação na área de contabilidade, gestão e áreas relacionadas, bem como os gestores contratados atribuem maior importância/utilidade à IF. Acresce que se verificou que os gestores com formação nas áreas referidas e os gestores contratados têm menor tendência a utilizar a intuição nas tomadas de decisão de gestão em prejuízo do uso das IF.
The importance of financial information in organizations is undeniable, especially as support for managers' decision-making. This research aims to understand the usefulness/importance that managers of SMEs that are part of AJEC in Cabo Verde attribute to FI, as well as identify variables that may influence them. To develop the investigation, a quantitative methodology was used, supported by a questionnaire applied to managers belonging to that association. The results of the data collected statistical analysis allowed us to conclude that although managers, at the begin, stating that they consider FI very or extremely important/useful for supporting management decisions, at the end, the majority admitting that in the decision-making process, although they use FI, value more their intuition and experience, the majority also end up admitting that they use FI more to comply with tax obligations and financing, than for management decisions. It was also possible to verify that managers with a higher level of education, those who have training in accounting, management, and related areas, as well as hired managers attribute greater importance/usefulness to FI. Furthermore, it was found that managers with training in the aforementioned áreas and hired managers are less likely to use intuition in management decision-making tothe detriment of the use of FI.
The importance of financial information in organizations is undeniable, especially as support for managers' decision-making. This research aims to understand the usefulness/importance that managers of SMEs that are part of AJEC in Cabo Verde attribute to FI, as well as identify variables that may influence them. To develop the investigation, a quantitative methodology was used, supported by a questionnaire applied to managers belonging to that association. The results of the data collected statistical analysis allowed us to conclude that although managers, at the begin, stating that they consider FI very or extremely important/useful for supporting management decisions, at the end, the majority admitting that in the decision-making process, although they use FI, value more their intuition and experience, the majority also end up admitting that they use FI more to comply with tax obligations and financing, than for management decisions. It was also possible to verify that managers with a higher level of education, those who have training in accounting, management, and related areas, as well as hired managers attribute greater importance/usefulness to FI. Furthermore, it was found that managers with training in the aforementioned áreas and hired managers are less likely to use intuition in management decision-making tothe detriment of the use of FI.
Description
Keywords
Cabo Verde Gestor Informação financeira PME Cabo Verde Financial information Manager, SMEs