Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/275226 
Year of Publication: 
2021
Citation: 
[Journal:] Administrative Sciences [ISSN:] 2076-3387 [Volume:] 11 [Issue:] 4 [Article No.:] 108 [Year:] 2021 [Pages:] 1-24
Publisher: 
MDPI, Basel
Abstract: 
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.
Subjects: 
accounting information system quality
business performance
decision-making success
financial information quality
internal control system quality
non-financial information quality
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article
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