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Political use of financial information in local governments: a cross-country study of Italy and Portugal
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Orientador(es)
Resumo(s)
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.
Descrição
Palavras-chave
Accounting Language Budget Information Accounting Information Usage Measurement Document Content Analysis
Contexto Educativo
Citação
Jorge, S.; Brunelli, S.; Pattaro, A. F.; Nogueira, S. P. (2025) Political use of financial information in local governments: a cross-country study of Italy and Portugal. In XXV Grudis Conference and Doctoral Colloquium. Iscte: Lisboa. ISBN 978-989-584-255-1. p. 78-79
Editora
Iscte – Instituto Universitário de Lisboa