Publicado

2023-07-01

Os fatores explicativos da eficácia da análise da informação não financeira nos diferentes níveis de complexidade da tarefa

EXPLANATORY FACTORS FOR THE EFFECTIVENESS OF NON-FINANCIAL INFORMATION ANALYSIS AT DIFFERENT TASK COMPLEXITY LEVELS

FACTORES QUE EXPLICAN LA EFICACIA DEL ANÁLISIS DE LA INFORMACIÓN NO FINANCIERA EN DISTINTOS NIVELES DE COMPLEJIDAD DE LA TAREA

DOI:

https://doi.org/10.15446/innovar.v34n91.100110

Palabras clave:

complexidade da tarefa, formato de apresentação, informação não financeira, tempo de análise, tomada de decisão (pt)
Task complexity, presentation format, non-financial information, analysis time, decision-making (en)
complejidad de la tarea, formato de presentación, información no financiera, tiempo de análisis, toma de decisiones (es)

Autores/as

com o aumento da perceção de que a informação constante nos tradicionais relatos financeiros não satisfaz as necessidades dos stakeholders, tem-se verificado a generalização de relatos incidentes sobre a informação não financeira. Neste estudo, procura-se analisar os determinantes da eficácia da análise da informação não financeira para os diferentes níveis de complexidade da tarefa envolvida. As características demográficas, o tempo de interpretação da informação (eficiência) e os diferentes formatos de apresentação foram considerados como fatores com potencial influência sobre a eficácia da análise. O experimento iniciou-se pela seleção de excertos de informação não financeira extraídos de um relato integrado com diferentes níveis de complexidade da informação e da pergunta, os quais, combinados, conduzem a diferentes níveis de complexidade da tarefa. Duas formas de apresentação foram propostas, uma das quais com maior recurso a gráficos e outra com maior recurso a tabelas. A partir destes dois conjuntos de informação, dois questionários, contendo idênticas questões, foram desenvolvidos e propostos a estudantes de mestrado das ciências empresariais em Portugal. Os dados recolhidos foram analisados a partir de modelos de regressão linear, complementados por técnicas de análise descritivas e testes não paramétricos bivariados. Os resultados obtidos demonstraram, a partir da recolha de 170 respostas de estudantes da área das ciências empresariais, que o recurso às tabelas conduziu a uma resposta mais rápida ao questionário. O formato de apresentação não representou um benefício claro na eficácia da análise, sendo o tempo a variável mais significativa e consistente na explicação da eficácia da análise para os diferentes níveis de complexidade da tarefa. O estudo pretende contribuir para a literatura ao fornecer evidência empírica dos fatores que potencialmente influenciam a tomada de decisão dos utilizadores com base na informação não financeira, considerando, nesse contexto, os efeitos do formato de apresentação e da complexidade da tarefa.

With the increasing awareness that information in traditional financial reports does not meet stakeholders’ needs, there has been a trend towards the widespread use of incident reports on non-financial information. In this study, we aim to analyze the determinants of the effectiveness of non-financial information analysis at different task complexity levels. Demographic characteristics, information interpretation time (efficiency), and different presentation formats were considered as factors potentially influencing the effectiveness of such analysis. The experiment began by selecting excerpts of non-financial information extracted from an integrated report with varying levels of information and question complexity, which, when combined, lead to different levels of task complexity. Two presentation formats were proposed: one with a greater emphasis on graphs and another focused on tables. From these two sets of information, two questionnaires containing identical questions were developed and administered to master’s students in business sciences in Portugal. The collected data were analyzed using linear regression models, complemented by descriptive analysis techniques and bivariate non-parametric tests. The results, obtained from 170 responses from target students, demonstrated that using tables led to a faster response to the questionnaire. The presentation format did not represent a clear benefit in terms of effectiveness, with time being the most significant and consistent variable for explaining the effectiveness of the analysis at different levels of task complexity. This study aims to contribute to the literature by providing empirical evidence of the factors that potentially influence users’ decision-making based on non-financial information, considering the effects of presentation format and task complexity in this context.

con la creciente percepción de que la información contenida en los informes financieros tradicionales no satisface las necesidades de las partes interesadas, se ha generalizado la elaboración de informes sobre información no financiera. Este estudio pretende analizar los determinantes de la eficacia del análisis de la información no financiera para los distintos niveles de complejidad de la tarea. Las características demográficas, el tiempo empleado en interpretar la información (eficacia) y los distintos formatos de presentación se consideraron factores con una influencia potencial en la eficacia del análisis. El experimento comenzó con la selección de extractos de información no financiera extraídos de un informe integrado con diferentes niveles de complejidad de la información y de la pregunta, que combinados conducían a diferentes niveles de complejidad de la tarea. Se propusieron dos formas de presentación, una con mayor uso de gráficos y otra con mayor uso de tablas. A partir de estos dos conjuntos de información, se elaboraron dos cuestionarios que contenían preguntas idénticas y se propusieron a estudiantes de máster en ciencias empresariales de Portugal. Los datos recogidos se analizaron mediante modelos de regresión lineal, complementados con técnicas de análisis descriptivo y pruebas no paramétricas bivariadas. Los resultados obtenidos a partir de 170 respuestas de estudiantes de ciencias empresariales mostraron que el uso de tablas conducía a una respuesta más rápida al cuestionario. El formato de presentación no representó un beneficio claro en la eficacia del análisis, siendo el tiempo la variable más significativa y consistente a la hora de explicar la eficacia del análisis para los diferentes niveles de complejidad de la tarea. El estudio pretende contribuir a la literatura aportando evidencia empírica de los factores que potencialmente influyen en la toma de decisiones de los usuarios basadas en información no financiera, considerando, en este contexto, los efectos del formato de presentación y la complejidad de la tarea.

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APA

Albuquerque, F., Martins, A. y Rodrigues, A. (2023). Os fatores explicativos da eficácia da análise da informação não financeira nos diferentes níveis de complexidade da tarefa. Innovar, 34(91), e100110. https://doi.org/10.15446/innovar.v34n91.100110

ACM

[1]
Albuquerque, F., Martins, A. y Rodrigues, A. 2023. Os fatores explicativos da eficácia da análise da informação não financeira nos diferentes níveis de complexidade da tarefa. Innovar. 34, 91 (jul. 2023), e100110. DOI:https://doi.org/10.15446/innovar.v34n91.100110.

ACS

(1)
Albuquerque, F.; Martins, A.; Rodrigues, A. Os fatores explicativos da eficácia da análise da informação não financeira nos diferentes níveis de complexidade da tarefa. Innovar 2023, 34, e100110.

ABNT

ALBUQUERQUE, F.; MARTINS, A.; RODRIGUES, A. Os fatores explicativos da eficácia da análise da informação não financeira nos diferentes níveis de complexidade da tarefa. Innovar, [S. l.], v. 34, n. 91, p. e100110, 2023. DOI: 10.15446/innovar.v34n91.100110. Disponível em: https://revistas.unal.edu.co/index.php/innovar/article/view/100110. Acesso em: 12 jul. 2024.

Chicago

Albuquerque, Fábio, Agatha Martins, y Albertina Rodrigues. 2023. «Os fatores explicativos da eficácia da análise da informação não financeira nos diferentes níveis de complexidade da tarefa». Innovar 34 (91):e100110. https://doi.org/10.15446/innovar.v34n91.100110.

Harvard

Albuquerque, F., Martins, A. y Rodrigues, A. (2023) «Os fatores explicativos da eficácia da análise da informação não financeira nos diferentes níveis de complexidade da tarefa», Innovar, 34(91), p. e100110. doi: 10.15446/innovar.v34n91.100110.

IEEE

[1]
F. Albuquerque, A. Martins, y A. Rodrigues, «Os fatores explicativos da eficácia da análise da informação não financeira nos diferentes níveis de complexidade da tarefa», Innovar, vol. 34, n.º 91, p. e100110, jul. 2023.

MLA

Albuquerque, F., A. Martins, y A. Rodrigues. «Os fatores explicativos da eficácia da análise da informação não financeira nos diferentes níveis de complexidade da tarefa». Innovar, vol. 34, n.º 91, julio de 2023, p. e100110, doi:10.15446/innovar.v34n91.100110.

Turabian

Albuquerque, Fábio, Agatha Martins, y Albertina Rodrigues. «Os fatores explicativos da eficácia da análise da informação não financeira nos diferentes níveis de complexidade da tarefa». Innovar 34, no. 91 (julio 1, 2023): e100110. Accedido julio 12, 2024. https://revistas.unal.edu.co/index.php/innovar/article/view/100110.

Vancouver

1.
Albuquerque F, Martins A, Rodrigues A. Os fatores explicativos da eficácia da análise da informação não financeira nos diferentes níveis de complexidade da tarefa. Innovar [Internet]. 1 de julio de 2023 [citado 12 de julio de 2024];34(91):e100110. Disponible en: https://revistas.unal.edu.co/index.php/innovar/article/view/100110

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