{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,27]],"date-time":"2026-01-27T10:48:38Z","timestamp":1769510918665,"version":"3.49.0"},"reference-count":98,"publisher":"MDPI AG","issue":"4","license":[{"start":{"date-parts":[[2021,10,8]],"date-time":"2021-10-08T00:00:00Z","timestamp":1633651200000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"DOI":"10.13039\/501100001871","name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia","doi-asserted-by":"publisher","award":["UIDB\/05422\/2020"],"award-info":[{"award-number":["UIDB\/05422\/2020"]}],"id":[{"id":"10.13039\/501100001871","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Administrative Sciences"],"abstract":"<jats:p>This paper empirically examines the impact of the quality of information and control system (the internal control system, the accounting information system, the financial information, and the non-financial information) on decision-making success and business performance. It follows a quantitative approach. An online questionnaire was developed and applied to the managers of Portuguese companies. The evaluation of the theoretical model was performed using the AMOS statistical software and applying the structural equation model technique. Based on 381 observations, the results show that the model variables explain about 30% and 70% of the variance of financial and non-financial performance, respectively. This study proves to be relevant not only for the development of the literature, as it evaluates an original and complex model, but also for managers, because it identifies the factors that contribute to the success of Portuguese companies.<\/jats:p>","DOI":"10.3390\/admsci11040108","type":"journal-article","created":{"date-parts":[[2021,10,9]],"date-time":"2021-10-09T23:37:08Z","timestamp":1633822628000},"page":"108","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":8,"title":["Factors Determining the Success of Decision Making and Performance of Portuguese Companies"],"prefix":"10.3390","volume":"11","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-2146-9807","authenticated-orcid":false,"given":"Albertina Paula","family":"Monteiro","sequence":"first","affiliation":[{"name":"Centre for Organizational and Social Studies, Porto Business and Accounting School, Polytechnique of Porto, 4465-004 Matosinhos, Portugal"}]},{"given":"Joana","family":"Vale","sequence":"additional","affiliation":[{"name":"Porto Business and Accounting School, Polytechnic of Porto, 4465-004 Matosinhos, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-8366-9863","authenticated-orcid":false,"given":"Am\u00e9lia","family":"Silva","sequence":"additional","affiliation":[{"name":"Centre for Organizational and Social Studies, Porto Business and Accounting School, Polytechnique of Porto, 4465-004 Matosinhos, Portugal"}]}],"member":"1968","published-online":{"date-parts":[[2021,10,8]]},"reference":[{"key":"ref_1","first-page":"1","article-title":"The Role of Integrating Hotel Sustainability Reporting Practices into an Accounting Information System to Enhance Hotel Financial Performance: Evidence from Iraq","volume":"8","author":"Almagtome","year":"2019","journal-title":"African Journal of Hospitality, Tourism and Leisure"},{"key":"ref_2","doi-asserted-by":"crossref","first-page":"93","DOI":"10.22610\/imbr.v7i3.1157","article-title":"The Effect of Top Management Support and Internal Control of the Accounting Information Systems Quality and Its Implications on the Accounting Information Quality","volume":"7","author":"Anggadini","year":"2015","journal-title":"Information Management and Business Review"},{"key":"ref_3","doi-asserted-by":"crossref","first-page":"133","DOI":"10.5267\/j.msl.2019.8.009","article-title":"Factors Influencing the Effectiveness of Internal Control in Cement Manufacturing Companies","volume":"10","author":"Anh","year":"2020","journal-title":"Management Science Letters"},{"key":"ref_4","first-page":"23","article-title":"The Three Dimensions of a Sustainable Management Accounting System","volume":"29","author":"Arroyo","year":"2008","journal-title":"ASAC"},{"key":"ref_5","doi-asserted-by":"crossref","first-page":"152","DOI":"10.1111\/j.1911-3846.2011.01080.x","article-title":"The Effect of Type of Internal Control Report on Users\u2019 Confidence in the Accompanying Financial Statement Audit Report","volume":"29","author":"Asare","year":"2012","journal-title":"Contemporary Accounting Research"},{"key":"ref_6","first-page":"179","article-title":"Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada Koperasi Di Kecamatan Payangan)","volume":"11","author":"Ayu","year":"2020","journal-title":"License Jurnal KRISNA: Kumpulan Riset Akuntansi"},{"key":"ref_7","first-page":"1","article-title":"Factors Influencing the Alignment of Accounting Information Systems in Small and Medium Sized Malaysian Manufacturing Firms","volume":"1","author":"King","year":"2007","journal-title":"Journal of Information Systems and Small Business Ismail & King"},{"key":"ref_8","doi-asserted-by":"crossref","unstructured":"Barker, Richard, and Eccles, Robert G. 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