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Export Reference (APA) 
Laureano, Raul M. S., Jesus, M. & Estrada, F. (2014). Utilidade do Relato Financeiro para a Tomada de Decisão Interna no Ensino Superior Público Português. XXIV Jornadas Luso Espanholas de Gestão Científica, 1, 1?18.
Export Reference (IEEE) 
R. M. Laureano et al.,  "Utilidade do Relato Financeiro para a Tomada de Decisão Interna no Ensino Superior Público Português", in XXIV Jornadas Luso Espanholas de Gestão Científica, Leiria, vol. 1, pp. 1-18, 2014
Export BibTeX 
@misc{laureano2014_1792734890431,
	author = "Laureano, Raul M. S. and Jesus, M. and Estrada, F.",
	title = "Utilidade do Relato Financeiro para a Tomada de Decisão Interna no Ensino Superior Público Português",
	year = "2014",
	howpublished = "Digital",
	url = "http://www.xxivjornadaslusoespanholas2014.ipleiria.pt/?page_id=45"
}
Export RIS 
TY  - CPAPER
TI  - Utilidade do Relato Financeiro para a Tomada de Decisão Interna no Ensino Superior Público Português
T2  - XXIV Jornadas Luso Espanholas de Gestão Científica
VL  - 1
AU  - Laureano, Raul M. S.
AU  - Jesus, M.
AU  - Estrada, F.
PY  - 2014
SP  - 1-18
SN  - 978-972-8793-65-4
CY  - Leiria
UR  - http://www.xxivjornadaslusoespanholas2014.ipleiria.pt/?page_id=45
AB  - In the last decades financial information disclosed by Governmental Accounting, besides control finalities, raised new purposes to help decision-makers in their decisions.
In Portugal the Char of Accounts for Portuguese public education sector (POC-Educação) supports these new purposes, which  main goals is to assist the internal decision-makers with useful financial.    
This study aims to investigate the needs for financial and economic information through the internal decision-makers opinions, evaluating also the usefulness of POC-Educação financial statements for decision-making.
Using a survey applied to the internal decision-makers of the public higher education institutions we obtained findings that allow concluding that users feel a high need for the information disclosed by POC-Educação and consider such information useful to support their decisions. We also conclude that the internal users consider the financial reporting established by POC-Educação is overall suitable to support their decision making. 

ER  -