EsACT - Resumos em Proceedings Não Indexados à WoS/Scopus
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- Descentralização de competências na educação: perceções e impactos na Comunidade Intermunicipal do Alto Tâmega e BarrosoPublication . Oliveira, Carla de; Nogueira, Sónia P.; Bittencourt, Bernadete de LourdesA descentralização de competências na área da Educação em Portugal, como em todas as áreas, tem sido um processo de crescimento gradual e complexo, distinguido por várias reformas legislativas, políticas e administrativas, destacando-se a Lei n.º 50/2018, de 16 de agosto, que estabelece o quadro de transferências de competências para as autarquias locais e para as entidades intermunicipais. Este trabalho tem como objeto principal o estudo e a análise do impacto da descentralização de competências na área da educação na Comunidade Intermunicipal do Alto Tâmega e Barroso (CIMAT), nomeadamente nos concelhos de Boticas, Chaves, Montalegre, Ribeira de Pena, Valpaços e Vila Pouca de Aguiar, com o objetivo de compreender a perceção dos atores envolvidos (municípios, escolas, comunidade educativa) sobre as vantagens e desafios deste processo.
- Determinants of Local Governance mechanism choices in the provision of official companion animal sheltering services in PortugalPublication . Monteiro, Daniela; Costa, Cláudia S.; Santos, Susana Ferreira dosThis study aims to identify the main factors that influence the selection of governance mechanisms used by local governments to provide public services through official collection centers (CRO) for companion animals in Portugal.
- 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.