Adequacy of the Local Government financial reporting model in the context of internal decision-making: an exploratory study in the municipality of Bragança Susana Jorge Hot

https://psaar.net/media/reviews/photos/thumbnail/300x250s/7a/c8/9c/tekhne-review-of-applied-management-studies-35-1408601408.gif
Uploaded by Susana Jorge     Uploaded date: August 20, 2014    
2294  
Publication date
June 25, 2012
Paper language
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.
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.
Email
This email address is being protected from spambots. You need JavaScript enabled to view it.
Category
Financial accounting
Type of Paper
Published paper

How to get the paper

From the author (email)
This email address is being protected from spambots. You need JavaScript enabled to view it.

Newsletter Subscribe to our Newsletter to get all the latest news

Log In or Sign Up