Publicação

Political use of financial information in local governments: a cross-country study of Italy and Portugal

Detalhes bibliográficos
Resumo:	This paper explores the measurement of the use of financial information (FI) by politicians at the local level. It develops a comparative study between Portuguese and Italian municipalities. The use of FI is analysed in different political settings for financial decision-making and accountability, namely considering council meetings discussing the annual budget and accounts. The comparative case studies evidenced that, even if admitting some misunderstanding of use of accrual-based terms in the Italian context, cash-based information continues to be preferred, and the most important moment when politicians use this type of information in in local councils’ meetings discussing the annual budget.
Autores principais:	Jorge, Susana
Outros Autores:	Brunelli, Sandro; Pattaro, Anna Francesca; Nogueira, Sónia P.
Assunto:	Accounting Language Budget Information Accounting Information Usage Measurement Document Content Analysis
Ano:	2026
País:	Portugal
Tipo de documento:	documento de conferência
Tipo de acesso:	acesso aberto
Instituição associada:	Instituto Politécnico de Bragança
Idioma:	inglês
Origem:	Biblioteca Digital do IPB

Descrição
Resumo:	This paper explores the measurement of the use of financial information (FI) by politicians at the local level. It develops a comparative study between Portuguese and Italian municipalities. The use of FI is analysed in different political settings for financial decision-making and accountability, namely considering council meetings discussing the annual budget and accounts. The comparative case studies evidenced that, even if admitting some misunderstanding of use of accrual-based terms in the Italian context, cash-based information continues to be preferred, and the most important moment when politicians use this type of information in in local councils’ meetings discussing the annual budget.