58 documents found, page 1 of 6
Debate: auditing and political accountability in local government-dealing with ...
Jorge, Susana M.; Pinto, Ana Calado; Nogueira, Sónia P.This article addresses the role of external auditing in enhancing accountability in local government, building upon several paradoxes that result from the political relationship between elected bodies. It takes the example of Portuguese municipalities. In local governments, the council scrutinizes and inspects the general activity and financial management of the executive, censuring where necessary, and supervi...
Financial information use in parliamentary debates in a changing context
Jorge, Susana M.; Nogueira, Sónia P.; Jesus, Maria AntóniaApplying quantitative and qualitative content and sentiment analysis, this study investigates the use of financial information by politicians in the Portuguese parliament, in a changing context. There is clear preference for Budgetary Information. A change in the political majority in Parliament and an improvement in the country’s economic and financial situation affect the intensity and intentions of using fin...
The use of public sector reporting information by politicians: mapping the tren...
Nogueira, Sónia P.; Jorge, Susana M.; Oliveira, Willian Batista de; Baião, LaraThis paper carries out a bibliometric study followed by a structured literature review, on the use of information from public sector reports by politicians, in the last fifteen years. The methodological approach consisted, in a first stage, of a bibliometric analysis, preceded by a systematic literature search. Then, a structured content analysis of the literature was performed, looking at the main topics, meth...
Análise bibliométrica sobre o uso da informação dos relatos do setor público pe...
Nogueira, Sónia P.; Oliveira, Willian Batista de; Jorge, Susana M.Este artigo tem como objetivo efetuar um estudo bibliométrico sobre o uso da informação dos relatos do setor público pelos políticos nos últimos quinze anos. A abordagem metodológica utilizada consistiu numa análise bibliométrica, precedida de uma pesquisa bibliográfica. A pesquisa bibliográfica visou identificar os artigos internacionais sobre o uso de informação financeira e não financeira pelos políticos, pu...
Harmonização europeia da Contabilidade Pública e as EPSAS
Nogueira, Sónia P.; Jorge, Susana M.Uma boa governance e uma Administração Pública de qualidade são essenciais para o bom funcionamento de cada Estado. As Administrações Públicas são responsáveis por contribuir para maximizar o valor público com os recursos de que dispõem e, assim, contribuir para o crescimento geral da economia. Nos tempos atuais de escassez, um dos principais fatores para uma governance bem-sucedida é a sustentabilidade finance...
The institutionalization of public sector accounting reforms: the role of pilot...
Jorge, Susana M.; Nogueira, Sónia P.; Ribeiro, Nuno A.Purpose: This paper aims at understanding the action of pilot entities, in order to ultimately infer about their role to the overall reform process of public sector accounting (PSA). Design/methodology/approach: Taking the Portuguese case as a reference, the new institutional theory (isomorphism perspective) and institutional logics are used to explain the action and stance of pilot entities in the implementati...
Translating IPSAS into national standards: an illustrative comparison between S...
Jorge, Susana M.; Brusca, Isabel; Nogueira, Sónia P.The purpose of this paper is to provide insights about the process of adaptation of countries’ accounting standards to the International Public Sector Accounting Standards (IPSAS). Using a comparative international perspective involving Portugal and Spain, the paper relies on the concept of “translation”, developed under the actor-network theory, to understand how the IPSAS became an obligatory passage point an...
The use of budgetary and financial information by politicians in parliament: a ...
Jorge, Susana M.; Jesus, Maria Antónia; Nogueira, Sónia P.The purpose of this paper is to research the use of accounting information by politicians. Based on the Portuguese Parliament setting, it seeks to understand how useful politicians consider this information to be, what type of budgetary and financial information they use, and for what purposes. Finally, the research also seeks to find out whether politicians resort to expert intermediaries or advisors help them...
A reforma da Contabilidade Pública em Portugal e o Uso da Informação Financeira...
Jorge, Susana M.; Jesus, Maria Antónia; Nogueira, Sónia P.A temática dos utilizadores da informação financeira constitui um tópico central e recorrente nos estudos sobre as estruturas concetuais subjacentes quer às normas da contabilidade empresarial, quer às normas da Contabilidade Pública. De acordo com a estrutura concetual do IPSASB (IPSASB, 2014, §2.4), os utilizadores principais do relato financeiro de finalidade geral (RFFG) das entidades do setor público são: ...
A new approach to determinant factors of local government debt
Ribeiro, Nuno A.; Jorge, Susana M.; Nogueira, Sónia P.The purpose of this research is to define a structural/conjunctural model to explain the debt of municipalities. More specifically, the intention is to understand whether there is a relationship between the institutional, tax, budgetary and economic circumstances and municipalities’ debt. The paper fits the theories of debt, namely the theories of public choice, tax illusion and institutional theory, allow iden...