Browsing by Author "Cervera Oliver, Mercedes"
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- Estudo do endividamento da administração local portuguesa: evidência empírica usando modelos de análise de dados em painelPublication . Ribeiro, Nuno A.; Jorge, Susana M.; Cervera Oliver, MercedesO objetivo desta investigação é identificar, tendo como base o período de 2004 a 2009, os fatores determinantes do endividamento dos municípios portugueses, tentando perceber quais o influenciam e de que forma. São estudados fatores institucionais, políticos, fiscais e económico ‑financeiros. Utiliza ‑se a metodologia de tratamento de dados em painel aplicada aos municípios da região de Lisboa. Esta metodologia mostra ‑se adequada ao tipo de estudo que se pretende elaborar, pois permite analisar simultaneamente as variações intermunicípios (dimensão seccional) e ao longo do tempo (dimensão temporal). Os resultados indicam ‑nos que os fatores mais importantes na determinação do grau de endividamento, dos municípios da região de Lisboa, são a capacidade turística e as receitas de capital.
- The usefulness of financial reporting for internal decision-making in Portuguese municipalitiesPublication . Nogueira, Sónia P.; Jorge, Susana M.; Cervera Oliver, MercedesPurpose – The article aims to analyse the perception of the internal users regarding the usefulness of the municipal financial reporting in the context of decision-making in the Portuguese local administration. Design/methodology/approach – This research is quantitative and positive, based on a cross-section analysis through the online application of a questionnaire to the decision makers (politicians and technicians) of the 308 Portuguese municipalities. The approach is based on the paradigm of information usefulness. Findings – The results indicate a high usefulness for the decision making of the municipal financial reporting, in its current form and content. However, this usefulness would increase if information, other than what is mandatory, were introduced. In general, the two different groups of decision makers, politicians and technicians, behave somewhat differently, regarding the usefulness that the financial reporting holds for them. The technical decision makers consider it of greater value. There is no statistical evidence that shows that there is a link between the training area and professional experience of the internal decision makers and the usefulness of the municipal financial reporting. Both types of users show a preference for the information set within the budgetary accounts, although accrual-based information also proves to be of excellent value. Research limitations/implications – The main limitations of this study are related to the way information was collected (questionnaire) to obtain empirical evidence. The questionnaire, sent by email, despite reaching a wide-ranging and dispersed population, does not assess the truthfulness and integrity of the responses. Furthermore, it does not make it possible to really identify the usefulness of the municipal financial reporting. The use of perceptive measures can also represent a threat to the study’s internal validity. Practical implications – The results of this study have important repercussions on the internal decision makers concerning the usefulness of the municipal financial reporting. Particularly, since the general approach towards the usefulness of the reporting could become a solid work basis for the regulatory bodies to enhance the current reporting model in the light of its suitability within the internal decision making. Originality/value – Research on this study is original as it provides, as far as the authors are aware, the first empirical evidence of the perceptions of internal users on the usefulness of the municipal financial reporting in Portugal, in regard to decision making.
- The usefulness of financial reporting for internal decision-making in portuguese municipalitiesPublication . Nogueira, Sónia P.; Jorge, Susana M.; Cervera Oliver, MercedesThe purpose of this paper is to analyse the perception of internal users regarding the usefulness of municipal financial reporting in the context of decision-making in Portuguese Local Administration. This research is quantitative and positive, based on a cross-section analysis through online application of a questionnaire to decision-makers (politicians and technicians) of the 308 Portuguese municipalities. The approach is based on the information usefulness paradigm. Results indicate a high usefulness for decision-making of the municipal financial reporting, in its current form and content. However, this usefulness would increase if information, other than what is mandatory, were introduced. In general, the two different groups of decision-makers, politicians and technicians, behave somewhat differently, regarding the usefulness financial reporting holds for them. Technical decision-makers consider it of greater value. There is no statistical evidence showing that there is a link between the training area and professional experience of the internal decision-makers and the usefulness of municipal financial reporting. Both types of users show a preference for the information set within the budgetary accounts, although accrual-based information also proved to be of very high value. This study has important repercussions on internal decision-makers concerning the usefulness of municipal financial reporting. Particularly, the general approach towards reporting usefulness could become a solid work basis for the regulatory bodies to enhance the current reporting model in the light of its suitability for internal decision-making.
- A utilidade do relato financeiro e as necessidades de informação para as tomadas de decisão internas: estudo empírico nos municípios portuguesesPublication . Nogueira, Sónia P.; Jorge, Susana M.; Cervera Oliver, MercedesO objetivo deste trabalho consiste em identificar as necessidades de informação dos utilizadores municipais e aferir a utilidade do atual modelo de relato financeiro municipal para a satisfação dessas necessidades no contexto das tomadas de decisão internas, na Administração Local portuguesa. Os dados foram obtidos através da aplicação de um questionário aos tomadores de decisões (técnicos e políticos) dos 308 municípios portugueses. Os resultados sugerem que não existem diferenças significativas entre o grupo de decisores relativamente às necessidades de informação financeira e à utilidade atribuída ao relato financeiro municipal e mostram uma utilidade elevada para as tomadas de decisão do relato financeiro municipal, na sua forma e conteúdo atuais. Adicionalmente, verificou-se que não existe evidência estatística que permita associar a área de formação e a experiência profissional dos decisores internos municipais com as necessidades de informação financeira e de gestão e a utilidade atribuída ao relato financeiro municipal. Constata-se ainda, que a utilidade do relato financeiro municipal não é, no seu todo, afetada pelas necessidades de informação financeira dos utilizadores internos municipais.
- A utilidade do reporte financeiro para as tomadas de decisão internas nos municípios portuguesesPublication . Nogueira, Sónia P.; Jorge, Susana M.; Cervera Oliver, MercedesThe aim of this study is to analyse the perceptions of internal users regarding the usefulness of financial reporting in the context of decision-making of Portuguese Local Administration. To do this, a survey questionnaire to all municipalities' decision-makers (both technical and political) was carried out. The main findings suggest that usefulness of municipalities' financial reporting, in its current form and content, is high. Nevertheless, this usefulness would increase with the introduction of other information apart from the one that is currently required to disclose. In general, the two different groups of decision-makers - technical and political - have a slightly different behaviour with respect to the usefulness attributed to municipalities' financial reporting, within the context of internal decision-making. The technical decision-makers assign more usefulness than politicians. Additionally, there is a preference, albeit slight, by all users for cash-based budgetary information, although accrual-based information (patrimonial and cost accounting) also reveals a high usefulness.
- A utilidade do reporte financeiro para as tomadas de decisão internas nos municípios portuguesesPublication . Nogueira, Sónia P.; Jorge, Susana M.; Cervera Oliver, MercedesThe aim of this study is to analyse the perceptions of internal users regarding the usefulness of financial reporting in the context of decision-making of Portuguese Local Administration. To do this, a survey questionnaire to all municipalities’ decision-makers (both technical and political) was carried out. The main findings suggest that usefulness of municipalities’ financial reporting, in its current form and content, is high. Nevertheless, this usefulness would increase with the introduction of other information apart from the one that is currently required to disclose. In general, the two different groups of decision-makers – technical and political – have a slightly different behaviour with respect to the usefulness attributed to municipalities’ financial reporting, within the context of internal decision-making. The technical decision-makers assign more usefulness than politicians. Additionally, there is a preference, albeit slight, by all users for cash-based budgetary information, although accrual-based information (patrimonial and cost accounting) also reveals a high usefulness.