Adequacy of the Local Government financial reporting model in the context of internal decision-making: an exploratory study in the municipality of Bragança Hot
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Uploaded by Susana Jorge
Uploaded date: August 20, 2014
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Publication date
June 25, 2012
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Abstract
This paper addresses the adequacy of the Local Government financial reporting model for internal decision-making by developing an exploratory empirical study that evaluates internal users’ satisfaction concerning the reporting model within the municipality of Braganc¸a. It additionally examines to what extent internal control and financial reporting information opportunity are important for municipalities’ internal decision-making. In Portugal importante developments have recently emerged in public sector accounting systems in the context of internal decision-making and control, hence calling for further studying Local Government current
financial reporting model in this context.
From an experimental questionnaire applied to decision-makers of Braganc¸a municipality in 2010, main findings show that the actual reporting model is not the most appropriate in providing information for internal decision-making in that municipality. Moreover, both internal control and opportunity of the financial reporting information seem to have significant importance in the context of internal decision-making.
financial reporting model in this context.
From an experimental questionnaire applied to decision-makers of Braganc¸a municipality in 2010, main findings show that the actual reporting model is not the most appropriate in providing information for internal decision-making in that municipality. Moreover, both internal control and opportunity of the financial reporting information seem to have significant importance in the context of internal decision-making.
Preferred Citation
NOGUEIRA, Sónia; JORGE, Susana (2012); Adequacy of the Local Government financial reporting model in the context of internal decision-making: an exploratory study in the municipality of Bragança; Tékhne – Review of Applied Management Studies, 10(2), pp.74-86.
Keywords
Local Government; financial reporting; Decision-making; Internal control; Information oportunity.
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Category
Financial accounting
Type of Paper
Published paper
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