{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,3,2]],"date-time":"2025-03-02T05:46:28Z","timestamp":1740894388707,"version":"3.38.0"},"reference-count":0,"publisher":"TECSI","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JISTEM USP"],"abstract":"<jats:p>O relato financeiro eletr\u00f3nico foi uma realidade tornada poss\u00edvel com o aparecimento da Internet e, cada vez mais, utilizado pelas empresas para a divulga\u00e7\u00e3o da informa\u00e7\u00e3o contabil\u00edstico-financeira. Embora seja um tema recente, existem j\u00e1 diversos estudos e recomenda\u00e7\u00f5es sobre a melhor forma de utiliza\u00e7\u00e3o de modo a que as empresas potenciem as suas possibilidades.\r\nContudo, at\u00e9 \u00e0 data \u00e9 escassa a investiga\u00e7\u00e3o que incida no lado da procura da informa\u00e7\u00e3o contabil\u00edstico-financeira e que contemple recomenda\u00e7\u00f5es quanto ao tipo e forma de apresenta\u00e7\u00e3o dessa informa\u00e7\u00e3o com base na perspetiva dos utilizadores.\r\nAssim, o objetivo deste estudo \u00e9 identificar qual a melhor forma de apresenta\u00e7\u00e3o e definir o tipo de informa\u00e7\u00e3o contabil\u00edstico-financeira procurada pelos utilizadores no caso concreto de Angola.\r\nConclu\u00edmos que o formato e o conte\u00fado da informa\u00e7\u00e3o procurada pelos utilizadores \u00e9, no essencial, coincidente com as recomenda\u00e7\u00f5es emitidas pelos organismos que atuam neste \u00e2mbito.\r\n\r\nElectronic Financial Reporting: The Users' Needs in The Case of Angola\r\nThe electronic financial reporting is a reality made possible with the emergence of the Internet, increasingly used by companies in the disclosure of accounting and financial information. Although this is a relatively new area of research, there are already several studies and recommendations to help businesses leverage their possibilities. However, published research focusing on the demand side of accounting-financial information and seeking to identify users' needs as to the format and content of such information is scarcer. Thus, the objective of this study is to verify if the needs and interests of the users of this type of information, in an emerging stock market, as in the case of Angola, coincide or not with current recommendations and models of disclosure. We conclude that the needs of the users studied correspond to the current recommendations regarding the presentation format of the accounting and financial information and their content. It should be considered as a reference by the companies that will be part of the emerging Angolan stock market. This paper presents two contributions:  First, the analysis in the perspective of information demand and, second,  the study of this issue in an emerging market, which will allow regulatory agencies to define rules and recommendations in advance, regarding financial reporting electronic.<\/jats:p>","DOI":"10.4301\/s1807-17752017000200001","type":"journal-article","created":{"date-parts":[[2017,11,1]],"date-time":"2017-11-01T14:33:02Z","timestamp":1509546782000},"page":"133-149","source":"Crossref","is-referenced-by-count":2,"title":["Relato Financeiro Eletr\u00f3nico: As Necessidades dos Utilizadores no Caso Angolano"],"prefix":"10.4301","volume":"14","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-1970-9277","authenticated-orcid":false,"given":"Rui Filipe Cerqueira","family":"Quaresma","sequence":"first","affiliation":[]},{"given":"Gilberto Mois\u00e9s","family":"Moma Cape\u00e7a","sequence":"additional","affiliation":[]},{"given":"Ana","family":"Fialho","sequence":"additional","affiliation":[]}],"member":"2840","published-online":{"date-parts":[[2017,9,13]]},"container-title":["Journal of Information Systems and Technology Management"],"original-title":[],"link":[{"URL":"https:\/\/jistem.tecsi.org\/index.php\/jistem\/article\/download\/10.4301%25S1807-17752017000200001\/650","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/jistem.tecsi.org\/index.php\/jistem\/article\/download\/10.4301%25S1807-17752017000200001\/650","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,3,1]],"date-time":"2025-03-01T14:39:21Z","timestamp":1740839961000},"score":1,"resource":{"primary":{"URL":"https:\/\/jistem.tecsi.org\/index.php\/jistem\/article\/view\/10.4301%25S1807-17752017000200001"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2017,9,13]]},"references-count":0,"journal-issue":{"issue":"2","published-online":{"date-parts":[[2017,9,13]]}},"URL":"https:\/\/doi.org\/10.4301\/s1807-17752017000200001","relation":{},"ISSN":["1807-1775"],"issn-type":[{"type":"electronic","value":"1807-1775"}],"subject":[],"published":{"date-parts":[[2017,9,13]]}}}