Publication
Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the council
| dc.contributor.author | Jorge, Susana M. | |
| dc.contributor.author | Pinto, Ana Calado | |
| dc.contributor.author | Nogueira, Sónia P. | |
| dc.date.accessioned | 2023-04-04T09:23:11Z | |
| dc.date.available | 2023-04-04T09:23:11Z | |
| dc.date.issued | 2023 | |
| dc.description.abstract | This article addresses the role of external auditing in enhancing accountability in local government, building upon several paradoxes that result from the political relationship between elected bodies. It takes the example of Portuguese municipalities. In local governments, the council scrutinizes and inspects the general activity and financial management of the executive, censuring where necessary, and supervising the overall performance of the local management (CEMR, 2016). The local authority budget, the main instrument of local policy, must be approved by the council. The executive is then responsible for implementing it and is accountable through the annual accounts. In this (internal) accountability process, statutory external auditors play an important role in ensuring fair presentation, assuring the reliability of the information reported (Maclean, 2014; Nogueira & Jorge, 2017). The Portuguese reporting framework includes both financial and budgetary requirements and statements. Consequently, the external auditor has to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. Furthermore, they also have to state that the public entity complied with the requirements for the budgetary execution and statements, according to what is set out in the Portuguese public sector budget and accounting standards (Jorge et al., 2022). | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.citation | Jorge, Susana M., Pinto, Ana Calado; Nogueira, Sónia P. (2023). Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the council. Public Money & Management. ISSN 0954-0962. 43:3, p. 231 - 232 | pt_PT |
| dc.identifier.doi | 10.1080/09540962.2022.2120279 | pt_PT |
| dc.identifier.issn | 0954-0962 | |
| dc.identifier.uri | http://hdl.handle.net/10198/28145 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.publisher | Routledge | pt_PT |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | pt_PT |
| dc.title | Debate: auditing and political accountability in local government-dealing with paradoxes in the relationship between the executive and the council | pt_PT |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.endPage | 232 | pt_PT |
| oaire.citation.startPage | 231 | pt_PT |
| oaire.citation.title | Public Money & Management | pt_PT |
| oaire.citation.volume | 43 | pt_PT |
| person.familyName | Nogueira | |
| person.givenName | Sónia P. | |
| person.identifier.ciencia-id | 9C19-D54B-821B | |
| person.identifier.orcid | 0000-0002-8675-6102 | |
| person.identifier.scopus-author-id | 57192979809 | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | article | pt_PT |
| relation.isAuthorOfPublication | 04cec2b9-9c32-4e4b-84de-84ce953d716f | |
| relation.isAuthorOfPublication.latestForDiscovery | 04cec2b9-9c32-4e4b-84de-84ce953d716f |