EsACT - Resumos em Proceedings Não Indexados à WoS/Scopus
URI permanente para esta coleção:
Navegar
Percorrer EsACT - Resumos em Proceedings Não Indexados à WoS/Scopus por assunto "Accounting Information Usage"
A mostrar 1 - 1 de 1
Resultados por página
Opções de ordenação
- 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.