Despite the importance of government transparency to promote accountability and prevent maladmini... more Despite the importance of government transparency to promote accountability and prevent maladministration, empirical research has failed to produce proper tools to assess and compare government transparency practices. Most contributions to the topic do not address it from a stakeholder’s perspective, particularly in selecting the indicators to include in transparency indexes. This paper contributes to the debate by developing a municipal transparency index based on information available on local government official websites. The methodological approach borrows insights from the decision analysis literature to structure the index through a participatory process. An application to the Portuguese local government setting is briefly discussed.
The IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are three research networks that focus on Publi... more The IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are three research networks that focus on Public Sector Accounting. The Task Force is made up of 17 researchers from these networks. The views expressed in this document represent those of the members of the Task Force and not of the whole research community represented by the networks, and neither of the Institutions/Universities with which they are affiliated.
The IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are three research networks that focus on Publi... more The IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are three research networks that focus on Public Sector Accounting. The Task Force is made up of 17 researchers from these networks. The views expressed in this document are widely shared by the members of the Task Force, but neither do they represent the views of the whole research community represented by the networks, nor of the Institutions/Universities with which they are affiliated.
The article rehearses the state of the art in comparative international theorising in CIGAR, incl... more The article rehearses the state of the art in comparative international theorising in CIGAR, including a similar theory in public management and theorising that has drawn from the longer-standing work in business accounting. While doing this, the authors highlight the importance that networking has played. The final section discusses the value of the most common form of comparative work, namely country studies
Applying quantitative and qualitative content and sentiment analysis, this study investigates the... more Applying quantitative and qualitative content and sentiment analysis, this study investigates the use of financial information by politicians in the Portuguese parliament, in a changing context.There is clear preference for Budgetary Information. A change in the political majority in Parliament and an improvement in the country’s economic and financial situation affect the intensity and intentions of using financial information by politicians – the use with positive sentiments of those government-related, to legitimize their policies, and with negative sentiments when they pass to the opposition, using it as ammunition or to divert attention from measures implemented when they were in power.
Passados quarenta anos sobre a publicação do polémico artigo, em que Modigliani e Miller (1958) d... more Passados quarenta anos sobre a publicação do polémico artigo, em que Modigliani e Miller (1958) demonstraram não existir uma estrutura óptima para os capitais das empresas, defendendo assim que o valor de mercado e custo capital destas eram independentes da sua estrutura de financiamento, a controvérsia em torno destas considerações subsiste. Depois destes autores, muitos outros estudaram o assunto, desenvolvendo
Despite the importance of government transparency to promote accountability and prevent maladmini... more Despite the importance of government transparency to promote accountability and prevent maladministration, empirical research has failed to produce proper tools to assess and compare government transparency practices. Most contributions to the topic do not address it from a stakeholder’s perspective, particularly in selecting the indicators to include in transparency indexes. This paper contributes to the debate by developing a municipal transparency index based on information available on local government official websites. The methodological approach borrows insights from the decision analysis literature to structure the index through a participatory process. An application to the Portuguese local government setting is briefly discussed.
The IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are three research networks that focus on Publi... more The IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are three research networks that focus on Public Sector Accounting. The Task Force is made up of 17 researchers from these networks. The views expressed in this document represent those of the members of the Task Force and not of the whole research community represented by the networks, and neither of the Institutions/Universities with which they are affiliated.
The IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are three research networks that focus on Publi... more The IRSPM A&A SIG, CIGAR Network and EGPA PSG XII are three research networks that focus on Public Sector Accounting. The Task Force is made up of 17 researchers from these networks. The views expressed in this document are widely shared by the members of the Task Force, but neither do they represent the views of the whole research community represented by the networks, nor of the Institutions/Universities with which they are affiliated.
The article rehearses the state of the art in comparative international theorising in CIGAR, incl... more The article rehearses the state of the art in comparative international theorising in CIGAR, including a similar theory in public management and theorising that has drawn from the longer-standing work in business accounting. While doing this, the authors highlight the importance that networking has played. The final section discusses the value of the most common form of comparative work, namely country studies
Applying quantitative and qualitative content and sentiment analysis, this study investigates the... more Applying quantitative and qualitative content and sentiment analysis, this study investigates the use of financial information by politicians in the Portuguese parliament, in a changing context.There is clear preference for Budgetary Information. A change in the political majority in Parliament and an improvement in the country’s economic and financial situation affect the intensity and intentions of using financial information by politicians – the use with positive sentiments of those government-related, to legitimize their policies, and with negative sentiments when they pass to the opposition, using it as ammunition or to divert attention from measures implemented when they were in power.
Passados quarenta anos sobre a publicação do polémico artigo, em que Modigliani e Miller (1958) d... more Passados quarenta anos sobre a publicação do polémico artigo, em que Modigliani e Miller (1958) demonstraram não existir uma estrutura óptima para os capitais das empresas, defendendo assim que o valor de mercado e custo capital destas eram independentes da sua estrutura de financiamento, a controvérsia em torno destas considerações subsiste. Depois destes autores, muitos outros estudaram o assunto, desenvolvendo
International Journal of Accounting & Information Management, 2021
Purpose Existing research has concluded that accounting quality is influenced not only by the qua... more Purpose Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest. Design/methodology/approach Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and...
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Chapters by Susana Jorge
Papers by Susana Jorge