6
How to cite this paper
APA: Monteiro, A., Cepêda, C & Silva, A. (2021). Linking decision and utility theories to financial information usefulness and company performance: A study applied to Portuguese's certified accountants. Accounting, 7(6), 1395-1406.
Chicago/Turabian: Monteiro, A., Cepêda, C & Silva, A. 2021. "Linking decision and utility theories to financial information usefulness and company performance: A study applied to Portuguese's certified accountants." Accounting 7, no. 6 (2021): 1395-1406.
AMA: Monteiro, A., Cepêda, C & Silva, A. Linking decision and utility theories to financial information usefulness and company performance: A study applied to Portuguese's certified accountants. Accounting. 2021;7(6):1395-1406.
References
Amoako, G. K. (2013). Accounting Practices of SMEs, A Case Study of Kumasi Metropolis in Ghana. International Journal of Business and Management, November, 8(24),73-83.
Artienwicz, N. (2016). Behavioral stream in Polish accounting, its relation to behavioral finance and the perspectives for neuroaccounting development in Poland. In Neuroeconomics and the decision-making process (pp. 246-261). IGI Global.
Athanasou, J. A., & Perera, H. N. (2019). International handbook of career guidance. Springer, Cham https,//doi.org/10.1007/978-3-030-25153-6
Auken, V. (2005). A Model of Small firm Capital Acquisition Decision. International Entrepreneurship and Management Journal, 1(3), 335-352.
Bachrach, P., & Baratz , M. S. (1962). The two faces of power. American Political Science Review, 56, 52-947.
Bagozzi, R.P., & Yi, Y. (1988). On the evaluation of structural equation models. JAMS, 16, 74–94. https,//doi.org/10.1007/BF02723327
Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research, Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6),1173–1182. https,//doi.org/10.1037/0022-3514.51.6.1173
Bennett, M., James, P., & Klinkers, L. (Eds.). (2017). Sustainable measures, Evaluation and reporting of environmental and social performance. Routledge, London and New York.
Bertolami, M., Artes, R., Gonçalves, P. J., Hashimoto, M., & Lazzarini, S. G. (2018). Sobrevivência de empresas nascentes, influência do capital humano, social, práticas gerenciais e gênero. Revista de Administração Contemporânea, 22(3), 311–335. https,//doi.org/10.1590/1982-7849rac2018160121
Bondt, W., & Thaler, R. (1995). Financial decision-making in markets and firms, A behavioral perspective. In R. A. Jarrow, V. Maksimovic, and W.T. Ziemba (Eds.). Handbooks in Operations Research and Management Science (Vol. 9, Cap. 13, pp. 385-410). Amsterdã, Elsevier.
Botchway, H. B., & Rashedi, H. (2020). The perceptions of managers on the usefulness of accounting information during the decision-making process (Case Study, Iran Khodro Automotive Co). Available at SSRN 3514157.
Bourgeois, L. J., & Brodwin , D. R. (1984). Strategic implementation, five approaches to an elusive phenomenon. Strategic Management Journal, 5, 64-241.
Çaliyurt, K. T. (2011). Importance of Financial Management Knowledge in Small and MEedium ENnterprises (SMEs) Managing by Women. Trakya Üniversitesi Sosyal Bilimler Dergisi, 13(2), 327-354.
Carraher, S., & Auken, H. V. (2013). The use of financial statements for decision. Journal of Small Business & Entrepreneurship, 26(3), 323-336.
Cepêda, C., & Monteiro. A. (2020). The Accountant's Perception of the Usefulness of Financial Information in Decision Making – A Study in Portugal. Brazilian Journal of Business Management, 22(2), 363-380.
Cesar, A. M. R. V. C., Jerônimo, P. F., & Carneiro, R. B. (2012). Neuroaccounting, the neuroscience contribution to analyze the budget decision making process. Enfoque, 31(3), 89.
Child, J. (1974). Managerial and organizational factors associated with company performance part I. Journal of Management Studies, 11(3), 175-189.
Cray, D., Mallory, G. R., Butler, R. J., Hickson, D. J., & Wilson, D. C. (1988). Sporadic, fluid and constricted processes, Three types of strategic decision-making in organizations. Journal of Management Studies, 25(1), 13-39.
Dhanaraj, C., & Beamish, T. C. (2003). A resource-based approach to the study export performance. Journal of small Business Management, 41(3), 242-261.
Diamantopoulos, A., & Siguaw, J. A. (2000). Introducing LISREL. SAGE Publications, Ltd https,//www.doi.org/10.4135/9781849209359
Edwards, D. N., & Pinkerton, E. (2020). Priced out of ownership, quota leasing impacts on the financial performance of owner-operators. Marine Policy, 111, 1–10.
Edwards, W. (1954). The theory of decision making. Psychological Bulletin, 51(4), 380–417.
Ezamaa, D. P., Paredes, M. R., Martín, M. S., & Liaño, B. G. (2018). Shorter and easier is more useful, A longitudinal analysis of how financial report enforcement affects individual investors. Journal of Behavioral and Experimental Economics, 74, 20-37.
Fama, E. F., & French, K. R. (1992). The cross‐section of expected stock returns. The Journal of Finance, 47(2), 427-465.
Fishburn, P. C. (1968). Utility theory. Management Science,14, 335-378.
Fishburn, P. C. (1970). Utility Theory for Decision Making. Em, D. B. Hertz, ed. Research Analysis Corporation. Operations Research Society of America, 1-231.
Florin, B. (2014). Development of decision making by managers with financial and accounting information. Economic Sciences, 23, 40–56.
Folan, P., & Browne, J. (2005). A review of performance measurement, Towards performance management. Computers in Industry, 56(7), 663-680.
Fornell, C., & Larcker, D. (1981). Evaluating structural equation models with unobserved variables and measurement error. Journal of Marketing Research,18, 39-50.
Frendy & Semba, H. D. (2017). Does Recycling Improve Information Usefulness of Income? The Care of Japan. Asian Review of Accounting, 25(3), 376-403.
Fujianti, L. (2018). Top Management Characteristics and Company Performance, An Empirical Analysis on Public Companies Listed in the Indonesian Stock Exchange, European Research Studies Journal, 11, 2,62-76.
Garver, M.S., & Mentzer, J.T. (1999) Logistics Research Methods, Employing Structural Equation Modelling to Test for Construct Validity. Journal of Business Logistics, 20, 33-57
Hair, J. F. Jr., Anderson, R. E., Tatham, R. L. and Black, W. C. (1998). Multivariate data analysis (5th ed.). Prentice Hall, New Jersey.
Haleem, A., & Teng, K. L. (2018). Impact of User Competency on Accounting Information System Success, Banking Sectors in Sri Lanka. International Journal of Economics and Financial Issues, 8(6), 167–175.
Hope, O. K., Thomas, W., & Vyas, D. (2011). Financial credibility, ownership, and financing constraints in private firms. Journal of International Business Studies, 42(7), 935-957.
Huian, M. (2015). The Usefulness of Accounting Information on Financial Instruments to Investors Assessing Non-Financial Companies. An Empirical Analysis on the Bucharest Stock Exchange. Journal of Accounting and Management Information Systems, 14(4),748-769.
İbicioglu, K. H., Kocabiyik, T. and Dalgar, H. (2010). Financial statement utilization during decision making process in SMEs, a comparative study on European and Turkish managers. Marmara Üniversitesi, 28(1), 209–226.
Ismail, I. (2014). The effect of company size and leverage towards company performance, After Malaysian economic crisis. International Journal of Management and Innovation, 6(2), 32-48.
Jaffar, N., Selamat, Z., Ismail, N., & Hamzah, H. (2012). The usefulness of the SMEs' accounting information. Journal of Modern Accounting and Auditing, 8(10), 1407–1418.
Karamoy, H., & Tulung, J. E. (2020). The effect of financial performance and corporate governance to stock price in non-bank financial industry. Corporate Ownership and Control, 17(2), 97–103. https,//doi.org/10.22495/cocv17i2art9
Latane, H., & Tuttle, D. (1965). Decision Theory and Financial Management. The Journal of Finance, 21(2), 228-244.
Lee, H., & Choi, B. (2003). Knowledge Management Enablers, Processes, and Organizational Performance, An Integrative View and Empirical Examination. Journal of Management Information Systems, 20(1), 179–228.
Liargovas, P. G., & Skandalis, K. S. (2010). Factors affecting firms’ performance: The case of Greece. Global Business and Management Research: An International Journal, 2(2), 184-197.
Lindblom, C. E. (1959). The science of "muddling through". Public Administrative Review, 19(2), 79-88.
Ma, C., Bartnik, R., Haney, M., & Kang, M. (2017). Ethical Leadership, An Integrative Review and Future Research Agenda. Ethics & Behavior, 28(2), 104–132.
Maguire, L. A., & Albright, E. A. (2005). Can behavioral decision theory explain risk-averse fire management decisions?, Forest Ecology and Management, 211(1-2), 47-58.
Miller, S. J., & Wilson, D. C. (2006). Perspectives on Organizational Decision-Making. The Sage handbook of organization studies.
Mintzberg, H., Raisinghani, D. and Theoret, A. (1976). The structure of "unstructured" decision processes. Administrative Science Quarterly, 21, 75-246.
Mock, T. J., Wright , A., Srivastava, R. P., & Lu, H. (2008). The Framing and Evaluation of Multiple Hypotheses. Asia-Pacific Journal of Accounting & Economics, 15(2), 123-140.
Monea, M. (2013). Information System of the Financial Analysis. Annals of the University of Petroşani, Economics, 13(2), 149-156.
Mukhametzyanov, R. Z., & Nugaev, F. S. (2016). Financial statements as an information base for the analysis and management decisions. Journal of Economics and Economic Education Research, 17(2), 47-54.
Nutt, P. C., 1984. Types of organizational decision processes. AdministrativeSvience Quarterly, 29(3), 50-414.
Okafor, C., & Amalu, R. (2010). Entrepreneurial Motivations as Determinants of Women Entrepreneurship Challenges. Petroleum-Gas University of Ploiesti, Bulletin, Economic Science Series, 1(12), 67-77.
Omondi-Ochieng, P. (2019). Financial performance trends of United States Hockey Inc, a resource-dependency approach. Journal of Economics, Finance and Administrative Science, 24(48), 327–344. https,//doi.org/10.1108/JEFAS-02-2018-0022
Phornlaphatrachakorn, K. (2019). Internal control quality, accounting information usefulness, regulation compliance, and decision-making success, evidence from canned and processed foods businesses in Thailand. International Journal of Business, 24(2), 198–215.
Popescu, D. D. (2009). Enterprise Analysis. Editura ASE, București.
Pordata (2019). Retrato de Portugal PORDATA, Edição 2019. accessed at 20 julho 2020. Available in https,//www.pordata.pt/ebooks/PT2019v20190711/mobile/index.html
Powell, V. (1987). Improving public enterprise performance, concepts and techniques (No. 22). International Labour Organization.
Richard, P. J., Devinney, T. M., Yip, G. S., & Johnson, G. (2009). Measuring organizational performance, Towards methodological best practice. Journal of Management, 35(3), 718-804.
Ruf, B. M., Muralidhar, K., Brown, R. M., Janney, J. J., & Paul, K. (2001). An empirical investigation of the relationship between change in corporate social performance and financial performance: A stakeholder theory perspective. Journal of Business Ethics, 32(2), 143-156.
Sajady, H., Dastgir, M., & Nejad, H. H. (2012). Evaluation of the effectiveness of accounting information systems. International Journal of Information Science and Management (IJISM), 6(2), 49-59.
Salehi, M., Rostami, V., & Mogadam, A. (2010). Usefulness of accounting information system in emerging economy, empirical evidence of Iran. International Journal of Economics and Finance, 2(2), 186–195.
Santos, V., Dorow, D., & Beuren, I. (2016). Management practices of micro and small companies. Universidade Federal de Pernambuco.
Shagari, S., & Dandago, K., (2013). Decision Usefulness Approach To Financial Reporting, A Case For The General Public. The 14th Asian Academic Accounting Association (4As) Annual International Conference, holding at Penang, Malaysia October 27-30.
Sharma, R., & Jones, S. (1998). The Contingent Impact of Firm Size and Managerial Level on Cash Flow Statement Based Evaluations. Asia-Pacific Journal of Accounting, 5(1), 127-148.
Slovic, P., Fischhoff, B., & Lichtenstein, S. (1977). Behavioral decision theory. Annual Review of Psychology, 28(1),1-39.
Smith, S. S. (2020). Blockchain, artificial intelligence and financial services, Implications and applications for finance and accounting professionals. Springer. https,//doi.org/10.1016/j.paid.2015.06.017
Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5), 136-145.
Sousa, C. Martínez-López, F., & Coelho,F. (2008). The Determinants of Export Performance, A Review of the Research in the Literature between 1998 and 2005. International Journal of Management Reviews, 10(4), 343-374.
Tang, Y. C., & Liu, Y. J. (2016). Beyond objective knowledge, the moderating role of field dependence–independence cognition in financial decision making. Social Behavior and Personality, 44(3), 519–528.
Triki, A., Cook, G. L., & Bay, D. (2017). Machiavellianism, moral orientation, social desirability response bias, and anti-intellectualism, A profile of Canadian accountants. Journal of Business Ethics, 144(3), 623-635
Wang, Q., Lee, B. D., Augenbroe, G. and Paredis, C. J. (2017). An application of normative decision theory to the valuation of energy efficiency investments under uncertainty. Automation in Construction, 73, 78-87.
White, L. C., Pothos, E. M., & Busemeyer, J. R. (2015). Insights from quantum cognitive models for organizational decision making. Journal of Applied Research in Memory and Cognition, 4(3), 229–238.
Wood, D.J. (1991). Corporate Social Performance Revisited. The Academy of Management Review, 16, 691-718.
Zeng, S., & Wang, L. (2015). CEO gender and corporate cash holdings. Are female CEOs more conservative? Asia-Pacific Journal of Accounting & Economics, 22(4), 449-474.
Artienwicz, N. (2016). Behavioral stream in Polish accounting, its relation to behavioral finance and the perspectives for neuroaccounting development in Poland. In Neuroeconomics and the decision-making process (pp. 246-261). IGI Global.
Athanasou, J. A., & Perera, H. N. (2019). International handbook of career guidance. Springer, Cham https,//doi.org/10.1007/978-3-030-25153-6
Auken, V. (2005). A Model of Small firm Capital Acquisition Decision. International Entrepreneurship and Management Journal, 1(3), 335-352.
Bachrach, P., & Baratz , M. S. (1962). The two faces of power. American Political Science Review, 56, 52-947.
Bagozzi, R.P., & Yi, Y. (1988). On the evaluation of structural equation models. JAMS, 16, 74–94. https,//doi.org/10.1007/BF02723327
Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research, Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6),1173–1182. https,//doi.org/10.1037/0022-3514.51.6.1173
Bennett, M., James, P., & Klinkers, L. (Eds.). (2017). Sustainable measures, Evaluation and reporting of environmental and social performance. Routledge, London and New York.
Bertolami, M., Artes, R., Gonçalves, P. J., Hashimoto, M., & Lazzarini, S. G. (2018). Sobrevivência de empresas nascentes, influência do capital humano, social, práticas gerenciais e gênero. Revista de Administração Contemporânea, 22(3), 311–335. https,//doi.org/10.1590/1982-7849rac2018160121
Bondt, W., & Thaler, R. (1995). Financial decision-making in markets and firms, A behavioral perspective. In R. A. Jarrow, V. Maksimovic, and W.T. Ziemba (Eds.). Handbooks in Operations Research and Management Science (Vol. 9, Cap. 13, pp. 385-410). Amsterdã, Elsevier.
Botchway, H. B., & Rashedi, H. (2020). The perceptions of managers on the usefulness of accounting information during the decision-making process (Case Study, Iran Khodro Automotive Co). Available at SSRN 3514157.
Bourgeois, L. J., & Brodwin , D. R. (1984). Strategic implementation, five approaches to an elusive phenomenon. Strategic Management Journal, 5, 64-241.
Çaliyurt, K. T. (2011). Importance of Financial Management Knowledge in Small and MEedium ENnterprises (SMEs) Managing by Women. Trakya Üniversitesi Sosyal Bilimler Dergisi, 13(2), 327-354.
Carraher, S., & Auken, H. V. (2013). The use of financial statements for decision. Journal of Small Business & Entrepreneurship, 26(3), 323-336.
Cepêda, C., & Monteiro. A. (2020). The Accountant's Perception of the Usefulness of Financial Information in Decision Making – A Study in Portugal. Brazilian Journal of Business Management, 22(2), 363-380.
Cesar, A. M. R. V. C., Jerônimo, P. F., & Carneiro, R. B. (2012). Neuroaccounting, the neuroscience contribution to analyze the budget decision making process. Enfoque, 31(3), 89.
Child, J. (1974). Managerial and organizational factors associated with company performance part I. Journal of Management Studies, 11(3), 175-189.
Cray, D., Mallory, G. R., Butler, R. J., Hickson, D. J., & Wilson, D. C. (1988). Sporadic, fluid and constricted processes, Three types of strategic decision-making in organizations. Journal of Management Studies, 25(1), 13-39.
Dhanaraj, C., & Beamish, T. C. (2003). A resource-based approach to the study export performance. Journal of small Business Management, 41(3), 242-261.
Diamantopoulos, A., & Siguaw, J. A. (2000). Introducing LISREL. SAGE Publications, Ltd https,//www.doi.org/10.4135/9781849209359
Edwards, D. N., & Pinkerton, E. (2020). Priced out of ownership, quota leasing impacts on the financial performance of owner-operators. Marine Policy, 111, 1–10.
Edwards, W. (1954). The theory of decision making. Psychological Bulletin, 51(4), 380–417.
Ezamaa, D. P., Paredes, M. R., Martín, M. S., & Liaño, B. G. (2018). Shorter and easier is more useful, A longitudinal analysis of how financial report enforcement affects individual investors. Journal of Behavioral and Experimental Economics, 74, 20-37.
Fama, E. F., & French, K. R. (1992). The cross‐section of expected stock returns. The Journal of Finance, 47(2), 427-465.
Fishburn, P. C. (1968). Utility theory. Management Science,14, 335-378.
Fishburn, P. C. (1970). Utility Theory for Decision Making. Em, D. B. Hertz, ed. Research Analysis Corporation. Operations Research Society of America, 1-231.
Florin, B. (2014). Development of decision making by managers with financial and accounting information. Economic Sciences, 23, 40–56.
Folan, P., & Browne, J. (2005). A review of performance measurement, Towards performance management. Computers in Industry, 56(7), 663-680.
Fornell, C., & Larcker, D. (1981). Evaluating structural equation models with unobserved variables and measurement error. Journal of Marketing Research,18, 39-50.
Frendy & Semba, H. D. (2017). Does Recycling Improve Information Usefulness of Income? The Care of Japan. Asian Review of Accounting, 25(3), 376-403.
Fujianti, L. (2018). Top Management Characteristics and Company Performance, An Empirical Analysis on Public Companies Listed in the Indonesian Stock Exchange, European Research Studies Journal, 11, 2,62-76.
Garver, M.S., & Mentzer, J.T. (1999) Logistics Research Methods, Employing Structural Equation Modelling to Test for Construct Validity. Journal of Business Logistics, 20, 33-57
Hair, J. F. Jr., Anderson, R. E., Tatham, R. L. and Black, W. C. (1998). Multivariate data analysis (5th ed.). Prentice Hall, New Jersey.
Haleem, A., & Teng, K. L. (2018). Impact of User Competency on Accounting Information System Success, Banking Sectors in Sri Lanka. International Journal of Economics and Financial Issues, 8(6), 167–175.
Hope, O. K., Thomas, W., & Vyas, D. (2011). Financial credibility, ownership, and financing constraints in private firms. Journal of International Business Studies, 42(7), 935-957.
Huian, M. (2015). The Usefulness of Accounting Information on Financial Instruments to Investors Assessing Non-Financial Companies. An Empirical Analysis on the Bucharest Stock Exchange. Journal of Accounting and Management Information Systems, 14(4),748-769.
İbicioglu, K. H., Kocabiyik, T. and Dalgar, H. (2010). Financial statement utilization during decision making process in SMEs, a comparative study on European and Turkish managers. Marmara Üniversitesi, 28(1), 209–226.
Ismail, I. (2014). The effect of company size and leverage towards company performance, After Malaysian economic crisis. International Journal of Management and Innovation, 6(2), 32-48.
Jaffar, N., Selamat, Z., Ismail, N., & Hamzah, H. (2012). The usefulness of the SMEs' accounting information. Journal of Modern Accounting and Auditing, 8(10), 1407–1418.
Karamoy, H., & Tulung, J. E. (2020). The effect of financial performance and corporate governance to stock price in non-bank financial industry. Corporate Ownership and Control, 17(2), 97–103. https,//doi.org/10.22495/cocv17i2art9
Latane, H., & Tuttle, D. (1965). Decision Theory and Financial Management. The Journal of Finance, 21(2), 228-244.
Lee, H., & Choi, B. (2003). Knowledge Management Enablers, Processes, and Organizational Performance, An Integrative View and Empirical Examination. Journal of Management Information Systems, 20(1), 179–228.
Liargovas, P. G., & Skandalis, K. S. (2010). Factors affecting firms’ performance: The case of Greece. Global Business and Management Research: An International Journal, 2(2), 184-197.
Lindblom, C. E. (1959). The science of "muddling through". Public Administrative Review, 19(2), 79-88.
Ma, C., Bartnik, R., Haney, M., & Kang, M. (2017). Ethical Leadership, An Integrative Review and Future Research Agenda. Ethics & Behavior, 28(2), 104–132.
Maguire, L. A., & Albright, E. A. (2005). Can behavioral decision theory explain risk-averse fire management decisions?, Forest Ecology and Management, 211(1-2), 47-58.
Miller, S. J., & Wilson, D. C. (2006). Perspectives on Organizational Decision-Making. The Sage handbook of organization studies.
Mintzberg, H., Raisinghani, D. and Theoret, A. (1976). The structure of "unstructured" decision processes. Administrative Science Quarterly, 21, 75-246.
Mock, T. J., Wright , A., Srivastava, R. P., & Lu, H. (2008). The Framing and Evaluation of Multiple Hypotheses. Asia-Pacific Journal of Accounting & Economics, 15(2), 123-140.
Monea, M. (2013). Information System of the Financial Analysis. Annals of the University of Petroşani, Economics, 13(2), 149-156.
Mukhametzyanov, R. Z., & Nugaev, F. S. (2016). Financial statements as an information base for the analysis and management decisions. Journal of Economics and Economic Education Research, 17(2), 47-54.
Nutt, P. C., 1984. Types of organizational decision processes. AdministrativeSvience Quarterly, 29(3), 50-414.
Okafor, C., & Amalu, R. (2010). Entrepreneurial Motivations as Determinants of Women Entrepreneurship Challenges. Petroleum-Gas University of Ploiesti, Bulletin, Economic Science Series, 1(12), 67-77.
Omondi-Ochieng, P. (2019). Financial performance trends of United States Hockey Inc, a resource-dependency approach. Journal of Economics, Finance and Administrative Science, 24(48), 327–344. https,//doi.org/10.1108/JEFAS-02-2018-0022
Phornlaphatrachakorn, K. (2019). Internal control quality, accounting information usefulness, regulation compliance, and decision-making success, evidence from canned and processed foods businesses in Thailand. International Journal of Business, 24(2), 198–215.
Popescu, D. D. (2009). Enterprise Analysis. Editura ASE, București.
Pordata (2019). Retrato de Portugal PORDATA, Edição 2019. accessed at 20 julho 2020. Available in https,//www.pordata.pt/ebooks/PT2019v20190711/mobile/index.html
Powell, V. (1987). Improving public enterprise performance, concepts and techniques (No. 22). International Labour Organization.
Richard, P. J., Devinney, T. M., Yip, G. S., & Johnson, G. (2009). Measuring organizational performance, Towards methodological best practice. Journal of Management, 35(3), 718-804.
Ruf, B. M., Muralidhar, K., Brown, R. M., Janney, J. J., & Paul, K. (2001). An empirical investigation of the relationship between change in corporate social performance and financial performance: A stakeholder theory perspective. Journal of Business Ethics, 32(2), 143-156.
Sajady, H., Dastgir, M., & Nejad, H. H. (2012). Evaluation of the effectiveness of accounting information systems. International Journal of Information Science and Management (IJISM), 6(2), 49-59.
Salehi, M., Rostami, V., & Mogadam, A. (2010). Usefulness of accounting information system in emerging economy, empirical evidence of Iran. International Journal of Economics and Finance, 2(2), 186–195.
Santos, V., Dorow, D., & Beuren, I. (2016). Management practices of micro and small companies. Universidade Federal de Pernambuco.
Shagari, S., & Dandago, K., (2013). Decision Usefulness Approach To Financial Reporting, A Case For The General Public. The 14th Asian Academic Accounting Association (4As) Annual International Conference, holding at Penang, Malaysia October 27-30.
Sharma, R., & Jones, S. (1998). The Contingent Impact of Firm Size and Managerial Level on Cash Flow Statement Based Evaluations. Asia-Pacific Journal of Accounting, 5(1), 127-148.
Slovic, P., Fischhoff, B., & Lichtenstein, S. (1977). Behavioral decision theory. Annual Review of Psychology, 28(1),1-39.
Smith, S. S. (2020). Blockchain, artificial intelligence and financial services, Implications and applications for finance and accounting professionals. Springer. https,//doi.org/10.1016/j.paid.2015.06.017
Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5), 136-145.
Sousa, C. Martínez-López, F., & Coelho,F. (2008). The Determinants of Export Performance, A Review of the Research in the Literature between 1998 and 2005. International Journal of Management Reviews, 10(4), 343-374.
Tang, Y. C., & Liu, Y. J. (2016). Beyond objective knowledge, the moderating role of field dependence–independence cognition in financial decision making. Social Behavior and Personality, 44(3), 519–528.
Triki, A., Cook, G. L., & Bay, D. (2017). Machiavellianism, moral orientation, social desirability response bias, and anti-intellectualism, A profile of Canadian accountants. Journal of Business Ethics, 144(3), 623-635
Wang, Q., Lee, B. D., Augenbroe, G. and Paredis, C. J. (2017). An application of normative decision theory to the valuation of energy efficiency investments under uncertainty. Automation in Construction, 73, 78-87.
White, L. C., Pothos, E. M., & Busemeyer, J. R. (2015). Insights from quantum cognitive models for organizational decision making. Journal of Applied Research in Memory and Cognition, 4(3), 229–238.
Wood, D.J. (1991). Corporate Social Performance Revisited. The Academy of Management Review, 16, 691-718.
Zeng, S., & Wang, L. (2015). CEO gender and corporate cash holdings. Are female CEOs more conservative? Asia-Pacific Journal of Accounting & Economics, 22(4), 449-474.