Nogueira, Sónia P.Brunelli, SandroJorge, SusanaPattaro, Anna Francesca2026-05-272026-05-272026Nogueira, Sónia P.; Brunelli, Sandro; Jorge, Susana; Pattaro, Ana F. (2026). How is Financial Used Politically in Italian and Portuguese Municipalities?. In Resumos das Comunicações do V Congresso Internacional de Contabilidade Pública. p. 80. ISBN 97898935124189789893512418http://hdl.handle.net/10198/36784This paper explores the measurement of the use financial information (FI) by politicians at the local level. It develops a comparative study between Portuguese and Italian municipalities. The use is analysed in different political settings for financial decision-making and accountability, namely considering council meetings discussing the annual budget and accounts.engAccountabilityInformação financeiraMunicípiosconference proceedings