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Escolha da informação no sistema de contabilidade de gestão – estudo nas empresas industriais portuguesas


  • Maria do Céu Ferreira Gaspar Alves

    (Departamento de Gestão e Economia - Universidade da Beira Interior)


Este artigo tem por objectivo estudar as características da informação contabilística utilizada nas grandes empresas da indústria transformadora portuguesa. Tendo em conta que conhecer os factores que levam os dirigentes a utilizar alguns itens de informação em detrimento de outros pode ajudar os profissionais de contabilidade a fornecerem uma informação mais adequada as necessidades de gestão, foi desenvolvido um estudo sobre as características da informação utilizada pelos dirigentes portugueses. Os resultados obtidos a partir de um levantamento efectuado junto de 365 grandes empresas da indústria transformadora, indicam que factores como “o tempo decorrido”, o “tipo de decisão” e a “área funcional” do decisor influenciam a informação escolhida.

Suggested Citation

  • Maria do Céu Ferreira Gaspar Alves, 2004. "Escolha da informação no sistema de contabilidade de gestão – estudo nas empresas industriais portuguesas," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(2), pages 127-147.
  • Handle: RePEc:pjm:journl:v:ix:y:2004:i:2:p:127-147

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