Autor(es): Ferreira, Augusta ; Cunha, Ana ; Fernandes, Maria José
Data: 2016
Identificador Persistente: http://hdl.handle.net/11110/1159
Origem: CiencIPCA
Assunto(s): Accounting information; Agency theory; Mayor; Municipalities; New Public Management; Public accountability; Re-election
The changes recommended by the New Public Management (NPM) in public accounting have given special attention and importance to the evaluation of mayor’s performance by citizens/voters. Thus, this study aims to assess the impact of accounting information on the re-election of Portuguese mayors. Taking the agency theory as a point of departure, we start from the following research question: Does the accounting information disclosed by the municipalities influence the re-election of Portuguese mayors? The research methodology used in this study is the quantitative type, through which a multivariate analysis of data was performed on 308 Portuguese municipalities, in the period 2005-2008, based on the election results of 2009. The results from the binary logistic regression show that some indicators of accounting nature have impact on the re-election of mayors in Portugal, namely, the components of financial accounting and municipal revenues.
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