A Comparative-International Theory for Portuguese Local Government Accounting

Detalhes bibliográficos
Autor(a) principal: Jorge,Susana Margarida
Data de Publicação: 2007
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://scielo.pt/scielo.php?script=sci_arttext&pid=S1645-99112007000100008
Resumo: The main purpose of this paper is to offer an inductive theory of Local Government accounting in Portugal, in a comparative-international perspective with the United Kingdom. From an overview of the main features of both countries’ Local Government accounting systems, we have concluded that, despite similarities, some important differences still remain, namely regarding the importance of budgeting and budgetary control and their influence in accounting, and the external financing providers privileged by local governments in each country, amongst others. A discussion of possible reasons for those differences is then offered, based on: historical reasons, local government political structure and budgetary process, users of local government financial (including budgetary) reporting information and their needs, proximity to business accounting, and the financing system predominating in each country.
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spelling A Comparative-International Theory for Portuguese Local Government AccountingLocal Government accountingcomparative-international theoryThe main purpose of this paper is to offer an inductive theory of Local Government accounting in Portugal, in a comparative-international perspective with the United Kingdom. From an overview of the main features of both countries’ Local Government accounting systems, we have concluded that, despite similarities, some important differences still remain, namely regarding the importance of budgeting and budgetary control and their influence in accounting, and the external financing providers privileged by local governments in each country, amongst others. A discussion of possible reasons for those differences is then offered, based on: historical reasons, local government political structure and budgetary process, users of local government financial (including budgetary) reporting information and their needs, proximity to business accounting, and the financing system predominating in each country.Instituto Politécnico do Cávado e do Ave2007-06-01info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articletext/htmlhttp://scielo.pt/scielo.php?script=sci_arttext&pid=S1645-99112007000100008Tékhne - Revista de Estudos Politécnicos n.7 2007reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPenghttp://scielo.pt/scielo.php?script=sci_arttext&pid=S1645-99112007000100008Jorge,Susana Margaridainfo:eu-repo/semantics/openAccess2024-02-06T17:19:26Zoai:scielo:S1645-99112007000100008Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T02:27:11.529387Repositório 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 A Comparative-International Theory for Portuguese Local Government Accounting
title A Comparative-International Theory for Portuguese Local Government Accounting
spellingShingle A Comparative-International Theory for Portuguese Local Government Accounting
Jorge,Susana Margarida
Local Government accounting
comparative-international theory
title_short A Comparative-International Theory for Portuguese Local Government Accounting
title_full A Comparative-International Theory for Portuguese Local Government Accounting
title_fullStr A Comparative-International Theory for Portuguese Local Government Accounting
title_full_unstemmed A Comparative-International Theory for Portuguese Local Government Accounting
title_sort A Comparative-International Theory for Portuguese Local Government Accounting
author Jorge,Susana Margarida
author_facet Jorge,Susana Margarida
author_role author
dc.contributor.author.fl_str_mv Jorge,Susana Margarida
dc.subject.por.fl_str_mv Local Government accounting
comparative-international theory
topic Local Government accounting
comparative-international theory
description The main purpose of this paper is to offer an inductive theory of Local Government accounting in Portugal, in a comparative-international perspective with the United Kingdom. From an overview of the main features of both countries’ Local Government accounting systems, we have concluded that, despite similarities, some important differences still remain, namely regarding the importance of budgeting and budgetary control and their influence in accounting, and the external financing providers privileged by local governments in each country, amongst others. A discussion of possible reasons for those differences is then offered, based on: historical reasons, local government political structure and budgetary process, users of local government financial (including budgetary) reporting information and their needs, proximity to business accounting, and the financing system predominating in each country.
publishDate 2007
dc.date.none.fl_str_mv 2007-06-01
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
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status_str publishedVersion
dc.identifier.uri.fl_str_mv http://scielo.pt/scielo.php?script=sci_arttext&pid=S1645-99112007000100008
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dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv http://scielo.pt/scielo.php?script=sci_arttext&pid=S1645-99112007000100008
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dc.format.none.fl_str_mv text/html
dc.publisher.none.fl_str_mv Instituto Politécnico do Cávado e do Ave
publisher.none.fl_str_mv Instituto Politécnico do Cávado e do Ave
dc.source.none.fl_str_mv Tékhne - Revista de Estudos Politécnicos n.7 2007
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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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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