Suchergebnisse

This study intends to present a characterization of the entrepreneurial group of a rural area of Portugal and focuses on the difficulties they face and expectations they have in current economy. We focus on one district that reunites nine municipalities. We aimed at understanding how in this small, isolated and deprived region a company can succeed competing in global markets. Such possibility as our object of analysis concerns companies of rural housing and production of endogenous products that have gourmet potential. Thus a study was conducted in the local enterprises. A qualitative approach followed and by means of in-depth interviews it was possible to understand the companies, their main difficulties, their current commercialization paths and the possibility of having both an online presence and a reality where they work together. It was possible to understand that the majority of the enterprises feel that it is very hard to work in the regions, that they face difficulties to increase their commercialization geographic and they all feel that a partnership, a cooperation between companies could help them reach further the public. The possibility was to create a common platform to commercialize both areas. ; This study was conducted at Research Centre in Political Science (UID/CPO/0758/2019), University of Minho and supported by the Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science through national funds. ; info:eu-repo/semantics/publishedVersion

The purpose of this study is to evaluate to what extent higher education students are satisfied with the quality of service. A quantitative investigation was conducted in a Portuguese higher education institution using a Likert-scale questionnaire in order to measure students' opinions, regarding the satisfaction to the quality of service provided. The study concluded that, overall, students were satisfied with the higher education institution. Regarding the implications of the present research, it is pointed out that the studied higher education institution may take into consideration the results of this article and use them to understand its strengths and weaknesses. Future investigations can be conducted to understand if other factors have a greater impact on customer satisfaction than the quality of service. The impact of this study will increase the public perception of the educational institution. A study similar to the one presented here is useful for any organization in the world in order to access the level of satisfaction from time to time. ; This study was conducted at Research Centre in Political Science (UID/CPO/0758/2019), University of Minho and supported by the Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science through national funds. ; info:eu-repo/semantics/publishedVersion

The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal control to which that information is subjected. Design/methodology/approach: The research is positivist and quantitative, based on a cross-sectional analysis developed in the local government context. Data were collected from a survey to decision makers (politicians and chief officials) in charge of the financial area in all Portuguese municipalities. The response rate was approximately 49 per cent, assuring representativeness. Findings: Regarding the perceived usefulness of financial and budgetary reporting for internal decision making, the results in the paper show that municipalities' internal users' attitudes towards using accrual-based financial reporting for decision making is changing. Additionally, internal decision makers consider financial and budgetary information as very useful for decision making, and the different types of internal control applicable to that information as very important. The results also clearly point to the existence of a significant and positive relationship between the internal control (including internal auditing) to which financial and budgetary information is subject, and its perceived usefulness for municipal decision making. Research limitations/implications: The main limitations of this study are related to the way in which information was collected in order to obtain empirical evidence. The questionnaire, sent by e-mail, despite reaching a wide-range and dispersed population, cannot guarantee the truthfulness and integrity of the responses. Findings might have been affected by the fact that respondents may have been sympathetic to the reforms brought by the Official Local Government Accounting Plan (POCAL). Certainly, politicians linked to the political party that promoted those reforms would be predisposed in this way. Another limitation might concern the fact that new laws and regulations passed after POCAL, might have somehow affected the answers regarding the perceived usefulness of budgetary and financial information for internal decision making, as well as the importance of the internal control to which that information is subject. Practical implications: The results of this study have important repercussions for the implementation of internal control systems at local government level. Particularly, they highlight the need to develop or improve internal control procedures to ensure budgetary and financial information reliability, which in turn determines its usefulness for decision-making purposes. Originality/value: This research makes a contribution to the (scarce) literature on the relationship between internal control and the perceived usefulness of financial and budgetary information for decision making, particularly in the local government setting. It adds with further empirical evidence concerning the relationship between these two issues, helping to reinforce previous embryonic research in this field. As to policy making, this research also contributes by calling attention for the need to define the types of internal control financial information must be subject, a critical issue while assuring the usefulness of that information for decision making. This is particular important in current contexts of countries moving towards IPSAS-based financial reporting systems. ; info:eu-repo/semantics/publishedVersion

This study aims to identify to what extent certain factors perceived by internal decision-makers (politi-cians and financial officials) influence the usefulness they consider the information presented in thefinancial reports of municipalities has for decision-making purposes.It follows a quantitative research approach at a first stage, using a questionnaire. At a second andcomplementary stage, it uses a qualitative research perspective, with interviews in a small group ofmunicipalities, which might be seen as case studies, in order to explore and understand the (external andinternal) contextual factors that determine the usefulness of the financial report in decision-making byinternal decision-makers.The main findings show that the pressure of professional organizations and of a national problem(external factors), as well as the lack of knowledge and training on the accounting information system(internal organizational factor) are factors that most influence the usefulness of the financial report forinternal decision-making. Qualitative analysis confirms these results, reinforcing a factor relating to awork overload.Two important implications of this study are the following: first, professional bodies and the financialsituation in the country; while stimulating informational needs by internal users in the public sectorthey determine the usefulness they offer to financial reporting for decision-making. Second, the lack ofknowledge of the accounting information system, especially by local politicians, is a hindering factor ofthe usefulness given to financial reporting for internal decision-making. Nowadays, when many countriesare considering reforms of public sector accounting in line with the International Public Sector AccountingStandards (IPSAS), supposedly increasing the sophistication

Literature on the field highlights that the usefulness for decision-making, of financial reporting prepared and disclosed by public entities, depends on several factors contextual to entities. This paper tries to identify the explanatory factors (internal and external) of the usefulness of financial reporting for decision-making by internal decision-makers (political and technical) of the Portuguese municipalities. The results show that the pressure of professional organisations and the pressure of a national problem (both external factors) as well as the lack of knowledge and proper training on the accounting information system (internal organisational factor) are the factors that most influence the usefulness of financial reporting. These results are also confirmed in the qualitative analysis, which reinforces the factor relating to work overload.

Transparency of public management is fundamental to bringing citizens closer to public managers and as such universally considered an element of good governance. The main aim of this study is to identify the factors determining transparency in public management of Portuguese local authorities. Using the Municipal Transparency Index of 2013 and 2014, socio-demographic, political and economic-financial variables are studied for the population of 308 Portuguese local authorities by the means of testing the previously formulated research hypotheses in the light of the agency theory. The results show that transparency in public management of Portuguese local authorities is determined by their size, the number of individuals aged between 15 and 74 who use the internet, unemployment rate, financial autonomy and the net debt. ; The article is processed as an output of a research project by UNIAG, I&D unit supported by FCT - Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science (UID/GES/04752/2016) and Research Center in Political Science (UID/CPO/0758/2013) registered by the Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science through national funds. ; info:eu-repo/semantics/publishedVersion

Transparency of public management is fundamental in bringing citizens closer to public managers, with this being considered universally as an element of good governance. The main aim of this study is to identify the factors determining transparency in public management of Portuguese local authorities. Using the Municipal Transparency Index of 2013 and 2014, socio-demographic, political and economicfinancial variables are studied for the universe of 308 Portuguese local authorities, by testing the previously formulated research hypotheses in the light of agency theory. The results show that transparency in public management of Portuguese local authorities is determined by size, the number of individuals aged between 15 and 74 who use the internet, unemployment rate, financial autonomy and net debt. ; info:eu-repo/semantics/publishedVersion

Transparency is universally regarded as an element of good governance. The new form of activity of local governments, including the accountability of these voters/taxpayers, medium, control bodies and other interested parties to monitor the activities of governments emphasize the attention given to transparency and its determinants. The economic, social and financial context that local governments are subject requires them to be as transparent as possible in order to create greater involvement of citizens in the affairs of political and simultaneously promote greater accountability of the local voters to those same citizens. However, transparency levels are often below the standards required for public or government agencies. Particularly, at the local level, the transparency practices may vary substantially from one local government to another. Despite recent efforts, the current empirical research does not provide definitive answers yet about the reasons for the fluctuations in the levels of transparency. The main objective of this study was to identify the determinants of transparency in Portuguese municipalities. Using the Municipal Transparency Index of years 2013 and 2014 we tried to study the socio-demographic variables, political and economic-financial to the universe of 308 Portuguese municipalities, through the test the research hypotheses previously formulated in the light of agency theory. Statistical results indicate that the size, individuals with age between 15 and 74 years old use the internet, education level, aging index, unemployment rate, financial autonomy and net debt are determinants of transparency in Portuguese municipalities. There was no empirical evidence for the political variables, e.g., form of government, political ideology and political/electoral participation.

O tema accountability tem vindo a ser amplamente discutido dentro da gestão pública, na medida em que vez mais é reconhecida a necessidade de um comportamento responsável e transparente na gestão dos recursos públicos e na prestação de contas aos diferentes interessados. A accountability representa a obrigação que a organização tem de prestar contas dos resultados obtidos, em função das responsabilidades que decorrem de uma delegação de poder. A informação produzida e divulgada parece ter um papel preponderante no processo de accountability das entidades públicas, designadamente locais. Assim, é objetivo desta investigação analisar as perceções dos responsáveis políticos e técnicos da área financeira sobre, o processo de accountability das Câmaras Distritais de São Tomé e Príncipe. A metodologia adotada para a recolha dos dados foi o questionário. Os resultados obtidos permitem concluir que embora o conceito de accountability aparente ainda estar pouco presente nos profissionais financeiros das Câmaras Distritais, o mesmo é entendido e associado ao conceito de prestação de contas. Verificou-se ainda que as principais razões apontadas para a promoção da accountabilty nas Câmaras Distritais foram: necessidade de melhorar o desempenho da Câmara Distrital e contribuição para a satisfação das necessidades dos cidadãos. Já a consequência de pressões externas, nomeadamente, da comunicação social foi a razão menos apontada. Constatou-se também que a maioria das Câmaras prepara e divulga informação financeira para diferentes utilizadores sobre as atividades mais relevantes da gestão das Câmaras e sobre o montante das dívidas a terceiros de curto, médio e longo prazos. ; The accountability issue has been widely discussed within the public management, in that it is increasingly recognized the need for a responsible and transparent behavior in the management of public resources and presentation accountants to different stakeholders. Accountability is the obligation that the organization has to be accountable for the results obtained, in light of the liabilities arising from a delegation of power. The information produced and disseminated seems to have a leading role in the accountability process of public entities, including local. Thus, the objective of this investigation is to analyze the perceptions of political and official makers by financial area over the accountability process of the local authorities of Sao Tome and Principe. The methodology adopted for data collection was a questionnaire. The final sample represents all the respondents. The results showed that although the concept of apparent accountability still be present in some financial professionals of local authorities, it is understood and associated with the concept of pesentation accountants. It was also found that the main reasons identified for promoting accountabilty the local authorities were: the need to improve the performance of the local authority and contribution to meeting the needs of citizens. Already the result of external pressures, in particular, the media was less reason given. It was also found that most cameras prepares and publishes financial information for different users on the most relevant activities of the local authorities of management and from the amount of accounts receivable short and medium-long term.

The purpose of this research is to define a structural/conjunctural model to explain the debt of municipalities. More specifically, the intention is to understand whether there is a relationship between the institutional, tax, budgetary and economic circumstances and municipalities' debt. The paper fits the theories of debt, namely the theories of public choice, tax illusion and institutional theory, allow identification of a range of factors that can influence municipalities' debt, using a structural equation methodology. The results allow concluding that the institutional, tax and budgetary situations present a negative and statistically significant relationship with municipal debt. This means that, in the local government setting, when the institutional, tax and budgetary contexts are favourable, debt levels tend to be lower. Therefore, municipalities should take advantage of their institutional context and of periods of higher tax revenue, increased central government grants and investment expenditure, to reduce their debt levels, so they can face other circumstances pushing for debt increases. ; This work is funded by National Funds through the Foundation for Science and Technology under the project UID/GES/04752/2019. This study was conducted at Research Centre in Political Science (UID/CPO/0758/2019), University of Minho and supported by the Portuguese Foundation for Science. ; info:eu-repo/semantics/publishedVersion

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. ; info:eu-repo/semantics/publishedVersion

The purpose of this paper is to analyse the perception of internal users regarding the usefulness of municipal financial reporting in the context of decision-making in Portuguese Local Administration. This research is quantitative and positive, based on a cross-section analysis through online application of a questionnaire to decision-makers (politicians and technicians) of the 308 Portuguese municipalities. The approach is based on the information usefulness paradigm. Results indicate a high usefulness for decision-making of the municipal financial reporting, in its current form and content. However, this usefulness would increase if information, other than what is mandatory, were introduced. In general, the two different groups of decision-makers, politicians and technicians, behave somewhat differently, regarding the usefulness financial reporting holds for them. Technical decision-makers consider it of greater value. There is no statistical evidence showing that there is a link between the training area and professional experience of the internal decision-makers and the usefulness of municipal financial reporting. Both types of users show a preference for the information set within the budgetary accounts, although accrual-based information also proved to be of very high value. This study has important repercussions on internal decision-makers concerning the usefulness of municipal financial reporting. Particularly, the general approach towards reporting usefulness could become a solid work basis for the regulatory bodies to enhance the current reporting model in the light of its suitability for internal decision-making.

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.

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.