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As pequenas empresas e a informação contabilística

Listed author(s):
  • Leonor Nunes

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

  • Zélia Serrasqueiro

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

As empresas percorrem diversos estádios durante a sua existência. Em cada estádio as necessidades de informação são distintas. Estas necessidades de informação, assim como a importância atribuída à informação contabilística parecem relacionar-se com determinadas variáveis da empresa e do empresário/gestor: idade da empresa, sector de actividade, volume de negócios e número de trabalhadores, bem como a experiência e o nível da formação académica do empresário/gestor. No presente estudo, concluiu-se que as variáveis volume de negócios, experiência e nível de formação académica do empresário/gestor se encontram relacionadas com a importância atribuída à informação contabilística na tomada de decisão pelos empresários/gestores das pequenas empresas.

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Article provided by ISEG, Universidade de Lisboa in its journal Portuguese Journal of Management Studies.

Volume (Year): IX (2004)
Issue (Month): 2 ()
Pages: 149-164

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Handle: RePEc:pjm:journl:v:ix:y:2004:i:2:p:149-164
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