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Factors Determining the Success of Decision Making and Performance of Portuguese Companies

Author

Listed:
  • Albertina Paula Monteiro

    (Centre for Organizational and Social Studies, Porto Business and Accounting School, Polytechnique of Porto, 4465-004 Matosinhos, Portugal)

  • Joana Vale

    (Porto Business and Accounting School, Polytechnic of Porto, 4465-004 Matosinhos, Portugal)

  • Amélia Silva

    (Centre for Organizational and Social Studies, Porto Business and Accounting School, Polytechnique of Porto, 4465-004 Matosinhos, Portugal)

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.

Suggested Citation

  • Albertina Paula Monteiro & Joana Vale & Amélia Silva, 2021. "Factors Determining the Success of Decision Making and Performance of Portuguese Companies," Administrative Sciences, MDPI, vol. 11(4), pages 1-24, October.
    • Handle: RePEc:gam:jadmsc:v:11:y:2021:i:4:p:108-:d:651503
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    References listed on IDEAS

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    Cited by:

    1. Olariu Ana Alexandra & Breazu Andreea & Popa Ștefan Cătălin & Popa Cătălina Florentina & Căruceru Nicoleta, 2024. "Decision-Making in Healthcare. A Bibliometric Exploration," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 18(1), pages 3242-3254.

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