Factores explicativos de la utilidad del informe financiero para la toma de decisiones: evidencia del gobierno local en Portugal
Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal
Resumen
Este estudio busca identificar hasta qué punto algunos factores percibidos por los decisores internos (políticos y técnicos) influyen en la utilidad que ellos conceden a la información presentada en el informe financiero de los ayuntamientos para los propósitos de toma de decisión.Sigue primeramente un enfoque cuantitativo, con un cuestionario. En una segunda fase complementaria, se emplea una perspectiva de investigación cualitativa, con entrevistas a un pequeño grupo de ayuntamientos que se pueden considerar estudios de caso, de modo que exploran y entienden los factores contextuales (externos e internos) que determinan la utilidad del informe financiero para la toma de decisiones por los decisores internos.Los principales resultados muestran que la presión de organizaciones profesionales y de un problema nacional (factores externos), así como la falta de conocimiento sobre el sistema de información contable (factor interno organizacional), son los factores que más influyen en la utilidad del informe financiero para las decisiones internas. El análisis cualitativo confirma estos resultados, reforzando otro factor relacionado con la sobrecarga de trabajo.Dos importantes implicaciones de este estudio son las siguientes. En primer lugar, los organismos profesionales y la situación financiera del país, mientras estimulan necesidades informativas en los decisores internos en el sector público, determinan la utilidad que ellos consideran para el informe financiero para el propósito de toma de decisiones. En segundo lugar, la falta de conocimiento sobre el sistema de información contable, particularmente de los decisores políticos, es un factor inhibidor de la utilidad del informe financiero para la toma de decisiones. Actualmente, cuando muchos países se plantean reformas de la contabilidad pública para aproximarse a las IPSAS, supuestamente para aumentar la sofisticación, el nivel de información y la utilidad del informe financiero, tales factores deben ser atendidos.
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