New Local Government Accounting in Portugal Susana Jorge Hot

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Uploaded by Susana Jorge     Uploaded date: August 20, 2014    
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Publication date
March 15, 2010
Paper language
Abstract
Local government accounting in Portugal has changed significantly over the past five years bringing local government accounting closer to business accounting.
The previous system was basically cash-based and budget-oriented; now cash-based budgeting is used with accrual-based financial and cost accounting, using
double-entry in order to provide more useful information for decision-making. In this article, the authors show how the new accounting and budgeting system can
lead to misinterpretations of an organization’s economic and financial situation.
Preferred Citation
João Carvalho , Susana Jorge & M. José Fernandes (2006) New Local Government Accounting in Portugal, Public Money & Management, 26:4, 211-216
Keywords
accounting reform; financial statements; budgetary statements; analysis.
Email
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Category
Financial accounting
Type of Paper
Published paper

How to get the paper

From the author (email)
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From the journal
Public Money and Management
From other source
B-On Database

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