Tempestividade e fiabilidade da contabilidade na informação prestada à gestão

: caso de estudo: grupo Salvador Caetano

Abstract

The timeliness and reliability of accounting information are essential elements for business management based on cohesive and analysed decisions. This dissertation, through a questionnaire applied to different back offices in the Administrative and Financial Department, analyses perceptions of the quality of financial information, focusing on the timeliness of financial reports and the reliability of data. The results indicated that timeliness is seen as crucial to ensuring agile decision-making, while reliability is perceived as fundamental to ensuring the accuracy of financial data. A positive correlation was observed between the adoption of technologies and process efficiency, as well as between team training and improved information quality. Based on the data, it is recommended that the Salvador Caetano Group invest in technological solutions, strengthen employee training, and improve communication between departments. Future studies could expand the analysis to other companies in the sector.

Date of Award	15 Jul 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Sandra Correia (Supervisor)