Linking decision and utility theories to financial information usefulness and company performance: A study applied to Portuguese's certified accountants
Bibliographic record
Abstract
The role accounting plays in decision-making in business is a broad topic that has driven academics. This paper is grounded on decision and utility theories. It investigates the Certified Accountants' perception of financial information (FI) usefulness and the company's performance. Based on data collected through a survey applied to certified accountants, this study develops and evaluates an original theoretical model using the Structural Equations Model (SEM). The results reveal that manager's gender and academic qualifications influence the perception of FI utility. Non-owner managers and older companies also attach more significance to FI in decision making. The managers who attribute the most usefulness to FI in decision-making are those of companies with higher performance. Additionally, the results show that the FI usefulness is a mediator variable in the relationship between the characteristics above and company performance. This research helps all stakeholders improve decision-making, studying past events with FI to predict future results and consequently increase the company's success.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.003 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".