The Role of Accounting in the Municipal Performance: An Empirical Study in the Central Region of Portugal


  •  Maria da Conceicao da Costa Marques    
  •  Jose Ferreira Marques    

Abstract

This article examines the differences in the adoption and implementation of the reform of financial accounting in the Portuguese municipalities. This study is based on a questionnaire sent to the financial officers of the Portuguese municipalities of Central Region of Statistics of Portugal, who had previously adopted the double entry accounting based on Official Accounting Plan of Local Authorities (POCAL). The questionnaire was structured in the same way for the whole target population. This study will be possible to verify, based on the responses obtained, if local authorities do what they are legally defined to do in the provision of financial information on the allocation of resources as well as on the development of performance indicators, based on accounting data.


This work is licensed under a Creative Commons Attribution 4.0 License.
  • Issn(Print): 1927-517X
  • Issn(Onlne): 1927-5188
  • Started: 2012
  • Frequency: semiannual

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