Do politicians at central level use accounting information? Some evidence from the Portuguese case

Detalhes bibliográficos
Autor(a) principal: Jorge, Susana M.
Data de Publicação: 2016
Outros Autores: Jesus, Maria Antónia, Nogueira, Sónia P.
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10198/13864
Resumo: This article aims at analysing the type of information, as well as its use and usefulness, by politicians, either members of parliament or members of central government in Portugal, addressing particularly the following question: What type of accounting (budgetary and financial) information politicians (parliamentarians and members of government) use, what is its usefulness and for what purposes? The empirical study is based on interviews with head politicians, namely the head of the Parliamentary Commission of Budget, Finance and Public Administration (COFAP) and the Budget Secretary of State. On the other hand, interviews were also conducted with head officials of units that prepare information for politicians – the Technical Unit of Budgetary Support (UTAO) working for the Parliament, and the Budget General Department (DGO), working for the Government.
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spelling Do politicians at central level use accounting information? Some evidence from the Portuguese casePoliticiansAccounting informationThis article aims at analysing the type of information, as well as its use and usefulness, by politicians, either members of parliament or members of central government in Portugal, addressing particularly the following question: What type of accounting (budgetary and financial) information politicians (parliamentarians and members of government) use, what is its usefulness and for what purposes? The empirical study is based on interviews with head politicians, namely the head of the Parliamentary Commission of Budget, Finance and Public Administration (COFAP) and the Budget Secretary of State. On the other hand, interviews were also conducted with head officials of units that prepare information for politicians – the Technical Unit of Budgetary Support (UTAO) working for the Parliament, and the Budget General Department (DGO), working for the Government.Asociación Española de Contabilidad y Administración de EmpresasBiblioteca Digital do IPBJorge, Susana M.Jesus, Maria AntóniaNogueira, Sónia P.2017-01-18T14:32:07Z20162016-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10198/13864engJorge, Susana M.; Jesus, Maria A.; Nogueira, Sónia P. (2016). Do politicians at central level use accounting information? Some evidence from the portuguese case. Revista AECA. ISSN 1577-2403. 115, p. 36-391577-2403info: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:RCAAP2023-11-21T10:32:46Zoai:bibliotecadigital.ipb.pt:10198/13864Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T23:03:50.699319Repositório 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 Do politicians at central level use accounting information? Some evidence from the Portuguese case
title Do politicians at central level use accounting information? Some evidence from the Portuguese case
spellingShingle Do politicians at central level use accounting information? Some evidence from the Portuguese case
Jorge, Susana M.
Politicians
Accounting information
title_short Do politicians at central level use accounting information? Some evidence from the Portuguese case
title_full Do politicians at central level use accounting information? Some evidence from the Portuguese case
title_fullStr Do politicians at central level use accounting information? Some evidence from the Portuguese case
title_full_unstemmed Do politicians at central level use accounting information? Some evidence from the Portuguese case
title_sort Do politicians at central level use accounting information? Some evidence from the Portuguese case
author Jorge, Susana M.
author_facet Jorge, Susana M.
Jesus, Maria Antónia
Nogueira, Sónia P.
author_role author
author2 Jesus, Maria Antónia
Nogueira, Sónia P.
author2_role author
author
dc.contributor.none.fl_str_mv Biblioteca Digital do IPB
dc.contributor.author.fl_str_mv Jorge, Susana M.
Jesus, Maria Antónia
Nogueira, Sónia P.
dc.subject.por.fl_str_mv Politicians
Accounting information
topic Politicians
Accounting information
description This article aims at analysing the type of information, as well as its use and usefulness, by politicians, either members of parliament or members of central government in Portugal, addressing particularly the following question: What type of accounting (budgetary and financial) information politicians (parliamentarians and members of government) use, what is its usefulness and for what purposes? The empirical study is based on interviews with head politicians, namely the head of the Parliamentary Commission of Budget, Finance and Public Administration (COFAP) and the Budget Secretary of State. On the other hand, interviews were also conducted with head officials of units that prepare information for politicians – the Technical Unit of Budgetary Support (UTAO) working for the Parliament, and the Budget General Department (DGO), working for the Government.
publishDate 2016
dc.date.none.fl_str_mv 2016
2016-01-01T00:00:00Z
2017-01-18T14:32:07Z
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/10198/13864
url http://hdl.handle.net/10198/13864
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Jorge, Susana M.; Jesus, Maria A.; Nogueira, Sónia P. (2016). Do politicians at central level use accounting information? Some evidence from the portuguese case. Revista AECA. ISSN 1577-2403. 115, p. 36-39
1577-2403
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 Asociación Española de Contabilidad y Administración de Empresas
publisher.none.fl_str_mv Asociación Española de Contabilidad y Administración de Empresas
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
repository.mail.fl_str_mv
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