Research Paper on The Effect of Environmental Uncertainty on the Relevance and Performance of Accounting Information: A Contingency Approach

Description

Title: The Effect of Environmental Uncertainty on the Relevance and Performance of Accounting Information: A Contingency Approach

Abstract: This study investigates the relationship between organizational performance, accounting information relevance, and environmental uncertainty. This paper makes an effort to contribute to a growing body of research that examines the connection between the usefulness of accounting information and organizational performance from a contingency perspective. This relationship’s exposure to environmental uncertainty is not entirely established. This paper makes a contribution to the field by offering a framework to investigate and clarify this connection. A survey using an online questionnaire resulted in 119 valid responses (a response rate of 23%) from significant Portuguese manufacturing companies. According to the findings, non-financial information is more relevant when there is environmental uncertainty. Financial information continues to be more relevant than non-financial information, though. The findings also imply that financial and non-financial information can be used simultaneously in various contexts and that they are complementary rather than substitutive. For professionals engaged in decision-making processes, these findings have a number of ramifications. It presents information that may be beneficial for both theory and practice. The research fills a knowledge gap and contributes to the body of work already done on the relationship between environmental uncertainty, the usefulness of accounting information for making decisions, and organizational performance.

Keywords: Portugal; organizational performance; financial information; non-financial information; environmental uncertainty; survey; contingency theory

Paper Quality: SCOPUS / Web of Science Level Research Paper

Subject: Economics

Writer Experience: 20+ Years

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