Percorrer por autor "Jorge, Susana"
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- Improving Public Financial Management: International Comparisons of IPSAS-Oriented Accrual ReformsPublication . Nogueira, Sónia P.; D'Amore, Mariano; Jorge, Susana; Mattei, G.In the last decades several countries across the world have been reforming their public sector accounting (PSA) systems to include accrual-based accounting and financial reporting, and in some even IPSAS. In the EU such reforms are particularly interesting, given the importance of harmonized PSA to sustain comparability between Member States’ financial condition and fiscal policies. Italy and Portugal are two countries interesting to compare, because despite similar administrative cultures and both with some experience with accrual accounting in the public sector, the recent trajectory towards adopting the IPSAS has been quite different in these countries: Portugal was front runner, while Italy is resisting to the PSA international harmonization process. This paper analyses the institutional arrangements that have been marking PSA reforms in the last decades in both countries, in order to understand whether and how they are affecting the current path towards IPSAS.
- Measuring the use of financial information by politicians in local governmentPublication . Jorge, Susana; Gomes, Patrícia; Pimentel, Liliana; Baião, Lara; Nogueira, Sónia P.The importance of making financial information (FI) available to politicians is well recognized. However, despite the recent attention by scholars to the use of FI in political contexts and by politicians, empirical research has failed to produce accurate tools to assess the degree to which politicians make use of FI. This exploratory study proposes a new tool to analyse levels of FI use— the FIU Index. The level of use is assessed by the number of times an FI term is mentioned by politicians. A test case using the new index in Portuguese municipalities illustrates its potential.
- Measuring the Use of Financial Information: Understanding the Use by Politicians in the Local GovernmentPublication . Nogueira, Sónia P.; Jorge, Susana; Gomes, Patrícia; Pimentel, LilianaThis paper proposes a tool to assess the level of financial information (FI) use – the FIU Index. Particularly developed considering the local government context, this Index combines items of information used, with the main types of meetings, and politicians of political bodies (executive committee and local council) where FI is discussed. The FIU Index produces a score resulting from its application to written records of politicians’ speeches, such as those from the minutes of the meetings, allowing to classify the use of FI in a political body, meeting and entity, in ‘low’, ‘moderate’ and ‘high’. With an illustrative example of applying the FIU Index to a sample of Portuguese municipalities, the paper explains how it can be implemented to assess and rank entities, evidencing what needs to be improved so politicians can reach the best use possible of FI, as a tool to improve dialogue with several stakeholders.
- Perspectivas sobre o uso da informação financeira pública pelos políticos: resultados recentes e desafios futurosPublication . Nogueira, Sónia P.; Jorge, Susana
- Political use of financial information in local governments: a cross-country study of Italy and PortugalPublication . Jorge, Susana; Brunelli, Sandro; Pattaro, Anna Francesca; Nogueira, Sónia P.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.
- The Role of Politicians in PSA reforms: the Case of Central Administration in PortugalPublication . Nogueira, Sónia P.; Jorge, Susana; Marques, Renaldo; Viana, Luís CracelThis paper takes the standpoint of politicians as supposedly promotors of public sector accounting reforms, given that they approve the main legal acts allowing the change to happen, and they are responsible for the governance and management of public administration. The analysis seeks to understand how politicians’ acting in those reforms, namely by the issuance of legal acts and reports, contributes to the success or failure as ultimate outcome of the process. The research takes the case of Portugal as reference, where reforms have started from the coercive institutional pressure of Troika in 2011, and an IPSAS-based system was legally approved in 2015. The paper is framed by institutional approaches, drawing on document content analysis of legislation and reports concerning the State Budget and the State General Account, published after 2015. It brings as innovation the use of accounting language to assess the reform implementation, because is analyses the implementation of change through the identification of accrual accounting vocabulary reflected in those documents.
- A thematic literature review on politicians’ use of financial and non-financial information: Insights and future directionsPublication . Jorge, Susana; Silva, Adriana; Nogueira, Sónia P.This article provides a qualitative overview of literature on politicians’ use of financial and non-financial information over recent decades. Key themes include performance management, accountability, usability, and political decision-making and governance. While research has advanced in understanding how politicians use such data, gaps remain. Under-explored areas include trust in information, financial literacy among politicians, the impact of information design and presentation, and the growing influence of digital technologies and real-time data access on financial and non-financial information use by politicians. © 2025 Informa UK Limited, trading as Taylor & Francis Group.
- The Use of Public Sector Financial and Non-financial Information by Politicians: a Bibliometric AnalysisPublication . Jorge, Susana; Silva, Adriana; Gioacchino, Benfante; Nogueira, Sónia P.This paper carries out a bibliometric study supported by a structured literature review, to analyse academic research that has been done on the use of public sector financial and non-financial informahon by polihcians, in the period between 2005 and 2022. Research on this topic is relahvely recent; in parhcular, there are opportunihes to increase quanhtahve empirical research on the use of accounhng/financial informahon by polihcians, including comparahve-internahonal studies, involving several countries and polihcians at central level.