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    IPSAS Conceptual framework and views on selected national frameworks Hot

    Uploaded by Ellen Haustein     December 09, 2019     1386  
    Author(s)
    Susana Jorge
    Paper language
    English
    Keywords
    financial information; users; qualitative characteristics; elements of financial statements; measurement criteria
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    IPSAS Conceptual framework and views on selected national frameworks

    Uploaded by Ellen Haustein     December 09, 2019     965  
    Author(s)
    Susana Jorge
    Paper language
    English
    Keywords
    financial information; users; qualitative characteristics; elements of financial statements; measurement criteria
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    The perceived usefulness of financial information for decision-making in Portuguese municipalities: the importance of internal control Hot

    Uploaded by Susana Jorge     March 28, 2017     2153  
    Author(s)
    Paper language
    English
    Keywords
    Decision making, Internal control, Local government, Budgetary and financial statements
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    From the journal
    DOI: 10.1108/JAAR-05-2014-0052
    Read more
    Towards a transparency ontology in the context of open government Hot

    Uploaded by Susana Jorge     December 29, 2016     2908  
    Author(s)
    Paper language
    English
    Keywords
    open government; transparency; accountability; ontology.
    Category
    Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    From the journal
    http://www.inderscience.com/jhome.php?jcode=eg
    Read more
    Information brokers and the use of budgetary and financial information by politicians: the case of Portugal Hot

    Uploaded by Susana Jorge     December 29, 2016     2445  
    Author(s)
    Paper language
    English
    Keywords
    Central government; information brokers; information needs; politicians;
    Category
    Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    From the journal
    http://www.tandfonline.com/toc/rpmm20/current
    Read more
    Governmental Accounting maturity towards IPSASs and the approximation to National Accounts in the European Union Hot

    Uploaded by Susana Jorge     December 29, 2016     2190  
    Author(s)
    Paper language
    English
    Keywords
    Adjustments; central government; deficit/surplus; governmental accounting; national accounts
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    From the journal
    http://www.tandfonline.com/toc/lpad20/current#.VPTkbxGzXIV
    Read more
    Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal Hot

    Uploaded by Susana Jorge     December 29, 2016     2073  
    Author(s)
    Paper language
    English
    Keywords
    Local Government, Financial reporting, Usefulness, Determinant factors
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    From the journal
    http://rc-sar.es/
    Read more
    Measuring Local Government Transparency Hot

    Uploaded by Susana Jorge     December 29, 2016     12299  
    Author(s)
    Paper language
    English
    Keywords
    Informing citizens, local governance,
    Category
    Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    From the journal
    http://www.tandfonline.com/loi/rpxm20
    Read more
    Accounting basis adjustments and deficit reliability: evidence from southern European countries Hot

    Uploaded by Susana Jorge     December 29, 2016     2246  
    Author(s)
    Paper language
    English
    Keywords
    Governmental accounting, National accounts, Budgetary reporting, General Government Sector, Deficit
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    From the journal
    http://rc-sar.es/
    Read more
    The use of Cost Accounting information for decision-making: case studies of municipalities in Centre Region of Portugal Hot

    Uploaded by Susana Jorge     December 29, 2016     3505  
    Author(s)
    Paper language
    Portuguese
    Keywords
    Cost accounting; Decision-making; Municipalities; Qualitative research.
    Category
    Management accounting

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    From the journal
    http://observatorio-iberoamericano.org/RICG/Portal.htm
    Read more
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