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A Comparative-International Theory for Portuguese Local Government Accounting

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Resumo:The main purpose of this paper is to offer an inductive theory of Local Government accounting in Portugal, in a comparative-international perspective with the United Kingdom. From an overview of the main features of both countries’ Local Government accounting systems, we have concluded that, despite similarities, some important differences still remain, namely regarding the importance of budgeting and budgetary control and their influence in accounting, and the external financing providers privileged by local governments in each country, amongst others. A discussion of possible reasons for those differences is then offered, based on: historical reasons, local government political structure and budgetary process, users of local government financial (including budgetary) reporting information and their needs, proximity to business accounting, and the financing system predominating in each country.
Autores principais:Jorge,Susana Margarida
Assunto:Local Government accounting comparative-international theory
Ano:2007
País:Portugal
Tipo de documento:artigo
Tipo de acesso:acesso aberto
Instituição associada:Fundação para a Ciência e Tecnologia
Idioma:inglês
Origem:SciELO Portugal

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