Publicação
Political use of financial information in local governments: a cross-country study of Italy and Portugal
| datacite.subject.fos | Ciências Sociais::Ciências Políticas | |
| dc.contributor.author | Jorge, Susana | |
| dc.contributor.author | Brunelli, Sandro | |
| dc.contributor.author | Pattaro, Anna Francesca | |
| dc.contributor.author | Nogueira, Sónia P. | |
| dc.date.accessioned | 2026-02-02T16:19:29Z | |
| dc.date.available | 2026-02-02T16:19:29Z | |
| dc.date.issued | 2026 | |
| dc.description.abstract | 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. | eng |
| dc.identifier.citation | 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 | |
| dc.identifier.isbn | 978-989-584-255-1 | |
| dc.identifier.uri | http://hdl.handle.net/10198/35663 | |
| dc.language.iso | eng | |
| dc.peerreviewed | yes | |
| dc.publisher | Iscte – Instituto Universitário de Lisboa | |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | |
| dc.subject | Accounting Language | |
| dc.subject | Budget Information | |
| dc.subject | Accounting Information Usage | |
| dc.subject | Measurement | |
| dc.subject | Document Content Analysis | |
| dc.title | Political use of financial information in local governments: a cross-country study of Italy and Portugal | eng |
| dc.type | conference object | |
| dspace.entity.type | Publication | |
| oaire.citation.conferenceDate | 2026 | |
| oaire.citation.conferencePlace | Lisboa | |
| oaire.citation.endPage | 79 | |
| oaire.citation.startPage | 78 | |
| oaire.citation.title | XXV Grudis Conference and Doctoral Colloquium | |
| oaire.version | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |
| 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 | |
| relation.isAuthorOfPublication | 04cec2b9-9c32-4e4b-84de-84ce953d716f | |
| relation.isAuthorOfPublication.latestForDiscovery | 04cec2b9-9c32-4e4b-84de-84ce953d716f |