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EsACT - Resumos em Proceedings Não Indexados à WoS/Scopus

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http://hdl.handle.net/10198/14957

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Browsing EsACT - Resumos em Proceedings Não Indexados à WoS/Scopus by Sustainable Development Goals (SDG) "17:Parcerias para a Implementação dos Objetivos"

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  • Desporto, Território e Financiamento: Quais os critérios?
    Publication . Teixeira, Nuno; Nogueira, Sónia P.; Coelho, Ana Sofia; Fernandes, Tiago; Mercereau, Jean; Coelho, Ana Sofia; Bittencourt, Bernadete; Mesquita, Cristina; Martins, Márcio Ribeiro
    O desporto assume um papel determinante para a sociedade atual quer a nível do desenvolvimento social, económico e cultural, mas também para a promoção da saúde e bem-estar do indivíduo. As políticas públicas locais são fundamentais para o desenvolvimento desportivo, pois é a Administração Pública, em particular as autarquias locais, que apresentam uma maior proximidade com os seus cidadãos têm uma maior perceção dos problemas e das suas necessidades.
    2025Conference proceedings Open access Show more
  • Improving Public Financial Management: International Comparisons of IPSAS-Oriented Accrual Reforms
    Publication . Nogueira, Sónia P.; D'Amore, Mariano; Jorge, Susana; Mattei, G.; Ordem dos Contabilistas Certificados
    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.
    2025-10Conference proceedings Open access Show more