RELATION AMONG THE QUALITY OF RECEIVED INFORMATION AND PRO-FESSIONALS’ DECISION MAKING LEVEL IN THE BUSINESS AREA

Authors

  • Ricardo Adriano Antonelli Universidade Tecnológica Federal do Paraná (UTFPR) - Câmpus Pato Branco
  • Ana Claudia Afra Neitzke Universidade Federal do Paraná (UFPR)
  • Simone Bernardes Voese Universidade Federal do Paraná (UFPR)

DOI:

https://doi.org/10.21680/2176-9036.2018v10n2ID12739

Keywords:

Quality of information. Decision Making Levels. Business.

Abstract

This paper presents the results of a research aimed to investigate the relationship among the quality of information received by business professionals and their level of decision making. The motivation for this study came from discussions about the mass spreading of data and its reflections in the management of organizations. It is a descriptive study, of a quantitative character, and it had a questionnaire as instrument for data collecting whose the final sample consisted of 311 professionals from two cities of the State of Paraná. The validation of the instrument was performed through the Confirmatory Factor Analysis and Cronbach Alpha. The main techniques employed to work with data were: Exploratory Factorial Analysis, Spearman Correlation, Conglomerate Analysis and Variance Analysis. The original dimensions of the model were unified into two factors for the quality of the information, which symbolize the information congruence with organizational tyfications and their usefulness and usability. The results indicated that groups of individuals who make tactical decisions have a disproportionate representation from the other ones about the quality of information; and it is possible to admit that for them the quality of information brings a new connotation, which is leveled in terms of inner information coherence and its proficiency for practice. The results of this study contribute to a better analysis of the literature gap reported by Petter, DeLone and McLean (2013), regarding the lack of representative variables to the construct quality of the information, as well as its relations with the decision process.

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Author Biographies

Ricardo Adriano Antonelli, Universidade Tecnológica Federal do Paraná (UTFPR) - Câmpus Pato Branco

Doutorando em Contabilidade no Programa de Pós-Graduação de Contabilidade (PPGCONT) na Universidade Federal do Paraná (UFPR). Mestre em Contabilidade e Finanças pela UFPR. Bacharel em Ciências Contábeis pela Universidade Tecnológica Federal do Paraná - Câmpus Pato Branco (UTFPR). Bacharel em Informática pela Universidade Estadual de Ponta Grossa (UEPG). Especialista em Desenvolvimento para Ambiente de Internet utilizando Orientação a Objetos, Java e Banco de Dados pela UTFPR. Experiência nas áreas de Tecnologia da Informação e Ciências Contábeis, com ênfase em contabilidade gerencial, sistemas de informações, análise financeira, ensino em contabilidade, implantação de sistemas de informação e programação Java. Perito Judicial há mais de cinco anos de atuação em causas cíveis.

Ana Claudia Afra Neitzke, Universidade Federal do Paraná (UFPR)

Doutoranda em Contabilidade, na linha de Contabilidade e Controle Gerencial, pela Universidade Federal do Paraná - UFPR (2015-atual). Mestrado em Contabilidade, pela Universidade Federal do Paraná. Graduada em Ciências Contábeis pela Universidade Federal do Rio Grande - FURG. Bolsista Capes/ Doutorado em Contabilidade - UFPR (2015-atual). Tutora EAD (2017-atual). Foi professora da Universidade Federal do Rio Grande - FURG, no período de 2012 a 2013. Tem experiência profissional em assessoria à Micro e Pequenas Empresas.

Simone Bernardes Voese, Universidade Federal do Paraná (UFPR)

Possui graduação em Ciencias Contabeis pela Universidade do Vale do Itajaí (1996), mestrado em Engenharia de Produção pela Universidade Federal de Santa Catarina (1999) e doutorado em Engenharia de Produção pela Universidade Federal de Santa Catarina (2006). Atualmente é professora adjunta da Universidade Federal do Paraná lotada junto ao Departamento de Contabilidade e professora e pesquisadora do PPG Mestrado e Doutorado em Contabilidade da Universidade Federal do Paraná, atuando principalmente na área de controle gerencial. Tambem leciona e pesquisa sobre os temas: gestão de custos, terceiro setor, sustentabilidade e avaliação de desempenho.

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Published

15-06-2018

How to Cite

ANTONELLI, R. A.; NEITZKE, A. C. A.; VOESE, S. B. RELATION AMONG THE QUALITY OF RECEIVED INFORMATION AND PRO-FESSIONALS’ DECISION MAKING LEVEL IN THE BUSINESS AREA. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 10, n. 2, p. 131–156, 2018. DOI: 10.21680/2176-9036.2018v10n2ID12739. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/12739. Acesso em: 21 nov. 2024.

Issue

Vol. 10 No. 2 (2018): Jul./Dez.

Section

ARTICLES

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