<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422018000301091</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.1727</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[The importance to financial information in the decision-making process in company's family structure]]></article-title>
<article-title xml:lang="es"><![CDATA[La importancia de la información financiera para el proceso de toma de decisiones en empresas de estructura familiar]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Santos]]></surname>
<given-names><![CDATA[Joana Patrícia Friães dos]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pires]]></surname>
<given-names><![CDATA[Amélia Maria Martins]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Fernandes]]></surname>
<given-names><![CDATA[Paula Odete]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Polytechnic Institute of Bragança Applied Management Research Unit (UNIAG) ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Portugal</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2018</year>
</pub-date>
<volume>63</volume>
<numero>spe2</numero>
<fpage>1091</fpage>
<lpage>1113</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422018000301091&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422018000301091&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422018000301091&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: In Portugal most enterprises have a family pattern and an important role. Its importance is recognized and justifies the option to develop this research, which aims to determine whether these enterprises assign importance to financial information in the decision-making process. The work allowed gathering enough evidence to conclude on the importance of financial statements for the decision-making process, in particular as regards the use of the balance sheet and income statement. It was also concluded that financial information is primarily used to assess the financial impact, support the current management, investment decisions and comply with tax obligations.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: En Portugal, la mayoría de las empresas están orientadas a la familia, o que les hace tener un papel importante. La importancia de reconocerlo constituye suficiente motivación para desarrollar este trabajo, que tiene como objetivo determinar si estas empresas dan importancia a la información financiera en el proceso de toma de decisiones. El trabajo permitió recoger suficiente evidencia para concluir sobre la importancia de los estados financieros para el proceso de toma de decisiones, en particular en lo que concierne a la utilización del balance y cuenta de resultados. También se concluyó que la información financiera se usa principalmente para evaluar el impacto financiero, apoyar la gestión actual, las decisiones de inversión y cumplir con las obligaciones tributarias.]]></p></abstract>
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<kwd lng="en"><![CDATA[M19]]></kwd>
<kwd lng="en"><![CDATA[M41]]></kwd>
<kwd lng="en"><![CDATA[Accruals]]></kwd>
<kwd lng="en"><![CDATA[Family business]]></kwd>
<kwd lng="en"><![CDATA[Financial reporting]]></kwd>
<kwd lng="en"><![CDATA[Decision-making]]></kwd>
<kwd lng="es"><![CDATA[JEL: M10]]></kwd>
<kwd lng="es"><![CDATA[M41]]></kwd>
<kwd lng="es"><![CDATA[M42]]></kwd>
<kwd lng="es"><![CDATA[Negocio familiar]]></kwd>
<kwd lng="es"><![CDATA[Informes financieros]]></kwd>
<kwd lng="es"><![CDATA[Toma de decisiones]]></kwd>
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