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Relato Financeiro Eletrónico: As Necessidades dos Utilizadores no Caso Angolano
Abstract
Contudo, até à data é escassa a investigação que incida no lado da procura da informação contabilístico-financeira e que contemple recomendações quanto ao tipo e forma de apresentação dessa informação com base na perspetiva dos utilizadores.
Assim, o objetivo deste estudo é identificar qual a melhor forma de apresentação e definir o tipo de informação contabilístico-financeira procurada pelos utilizadores no caso concreto de Angola.
Concluímos que o formato e o conteúdo da informação procurada pelos utilizadores é, no essencial, coincidente com as recomendações emitidas pelos organismos que atuam neste âmbito.
Electronic Financial Reporting: The Users' Needs in The Case of Angola
The electronic financial reporting is a reality made possible with the emergence of the Internet, increasingly used by companies in the disclosure of accounting and financial information. Although this is a relatively new area of research, there are already several studies and recommendations to help businesses leverage their possibilities. However, published research focusing on the demand side of accounting-financial information and seeking to identify users' needs as to the format and content of such information is scarcer. Thus, the objective of this study is to verify if the needs and interests of the users of this type of information, in an emerging stock market, as in the case of Angola, coincide or not with current recommendations and models of disclosure. We conclude that the needs of the users studied correspond to the current recommendations regarding the presentation format of the accounting and financial information and their content. It should be considered as a reference by the companies that will be part of the emerging Angolan stock market. This paper presents two contributions: First, the analysis in the perspective of information demand and, second, the study of this issue in an emerging market, which will allow regulatory agencies to define rules and recommendations in advance, regarding financial reporting electronic.
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DOI: http://dx.doi.org/10.4301/S1807-17752017000200001
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