Research Centre on Accounting and Taxation

Financiador

Organização

Publicações

Measuring the use of financial information by politicians in local government

Publication . 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.

2024Artigo científico

Acesso restrito

Ver mais

Entidade financiadora

Fundação para a Ciência e a Tecnologia

Programa de financiamento

6817 - DCRRNI ID

Número da atribuição

UIDB/04043/2020