The usefulness of financial reporting for the internal decision-making in the Portuguese municipalities
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/1822/23331 |
Resumo: | The aim of this study is to analyse the perceptions of internal users regarding the usefulness of financial reporting in the context of decision-making of Portuguese Local Administration. To do this, a survey questionnaire to all municipalities’ decision-makers (both technical and political) was carried out. The main findings suggest that usefulness of municipalities’ financial reporting, in its current form and content, is high. Nevertheless, this usefulness would increase with the introduction of other information apart from the one that is currently required to disclose. In general, the two different groups of decision-makers – technical and political – have a slightly different behaviour with respect to the usefulness attributed to municipalities’ financial reporting, within the context of internal decision-making. The technical decision-makers assign more usefulness than politicians. Additionally, there is a preference, albeit slight, by all users for cash-based budgetary information, although accrual-based information (patrimonial and cost accounting) also reveals a high usefulness |
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The usefulness of financial reporting for the internal decision-making in the Portuguese municipalitiesLocal government financial reportingUsefulnessInternal decision-makingThe aim of this study is to analyse the perceptions of internal users regarding the usefulness of financial reporting in the context of decision-making of Portuguese Local Administration. To do this, a survey questionnaire to all municipalities’ decision-makers (both technical and political) was carried out. The main findings suggest that usefulness of municipalities’ financial reporting, in its current form and content, is high. Nevertheless, this usefulness would increase with the introduction of other information apart from the one that is currently required to disclose. In general, the two different groups of decision-makers – technical and political – have a slightly different behaviour with respect to the usefulness attributed to municipalities’ financial reporting, within the context of internal decision-making. The technical decision-makers assign more usefulness than politicians. Additionally, there is a preference, albeit slight, by all users for cash-based budgetary information, although accrual-based information (patrimonial and cost accounting) also reveals a high usefulnessEmeraldUniversidade do MinhoNogueira, Sónia Paula da SilvaJorge, Susana MargaridaOliver, Mercedes Cervera2013-03-072013-03-07T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/1822/23331por1536-5433info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-21T12:46:21Zoai:repositorium.sdum.uminho.pt:1822/23331Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T19:44:20.298324Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The usefulness of financial reporting for the internal decision-making in the Portuguese municipalities |
title |
The usefulness of financial reporting for the internal decision-making in the Portuguese municipalities |
spellingShingle |
The usefulness of financial reporting for the internal decision-making in the Portuguese municipalities Nogueira, Sónia Paula da Silva Local government financial reporting Usefulness Internal decision-making |
title_short |
The usefulness of financial reporting for the internal decision-making in the Portuguese municipalities |
title_full |
The usefulness of financial reporting for the internal decision-making in the Portuguese municipalities |
title_fullStr |
The usefulness of financial reporting for the internal decision-making in the Portuguese municipalities |
title_full_unstemmed |
The usefulness of financial reporting for the internal decision-making in the Portuguese municipalities |
title_sort |
The usefulness of financial reporting for the internal decision-making in the Portuguese municipalities |
author |
Nogueira, Sónia Paula da Silva |
author_facet |
Nogueira, Sónia Paula da Silva Jorge, Susana Margarida Oliver, Mercedes Cervera |
author_role |
author |
author2 |
Jorge, Susana Margarida Oliver, Mercedes Cervera |
author2_role |
author author |
dc.contributor.none.fl_str_mv |
Universidade do Minho |
dc.contributor.author.fl_str_mv |
Nogueira, Sónia Paula da Silva Jorge, Susana Margarida Oliver, Mercedes Cervera |
dc.subject.por.fl_str_mv |
Local government financial reporting Usefulness Internal decision-making |
topic |
Local government financial reporting Usefulness Internal decision-making |
description |
The aim of this study is to analyse the perceptions of internal users regarding the usefulness of financial reporting in the context of decision-making of Portuguese Local Administration. To do this, a survey questionnaire to all municipalities’ decision-makers (both technical and political) was carried out. The main findings suggest that usefulness of municipalities’ financial reporting, in its current form and content, is high. Nevertheless, this usefulness would increase with the introduction of other information apart from the one that is currently required to disclose. In general, the two different groups of decision-makers – technical and political – have a slightly different behaviour with respect to the usefulness attributed to municipalities’ financial reporting, within the context of internal decision-making. The technical decision-makers assign more usefulness than politicians. Additionally, there is a preference, albeit slight, by all users for cash-based budgetary information, although accrual-based information (patrimonial and cost accounting) also reveals a high usefulness |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-03-07 2013-03-07T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/1822/23331 |
url |
http://hdl.handle.net/1822/23331 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
1536-5433 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Emerald |
publisher.none.fl_str_mv |
Emerald |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799133003761319936 |