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Export Reference (APA) 
Jesus, M., Laureano, Raul M. S. & Pedrosa, E. (2014). Contabilidade de Custos nas Autarquias Locais da Região Centro de Portugal. XXIV Jornadas Luso Espanholas de Gestão Científica. 1, 1-18
Export Reference (IEEE) 
M. A. Jesus et al.,  "Contabilidade de Custos nas Autarquias Locais da Região Centro de Portugal", in XXIV Jornadas Luso Espanholas de Gestão Científica, Leiria, vol. 1, pp. 1-18, 2014
Export BibTeX 
@misc{jesus2014_1765580306027,
	author = "Jesus, M. and Laureano, Raul M. S. and Pedrosa, E.",
	title = "Contabilidade de Custos nas Autarquias Locais da Região Centro de Portugal",
	year = "2014",
	howpublished = "Both (printed and digital)",
	url = "http://www.xxivjornadaslusoespanholas2014.ipleiria.pt/?page_id=45"
}
Export RIS 
TY  - CPAPER
TI  - Contabilidade de Custos nas Autarquias Locais da Região Centro de Portugal
T2  - XXIV Jornadas Luso Espanholas de Gestão Científica
VL  - 1
AU  - Jesus, M.
AU  - Laureano, Raul M. S.
AU  - Pedrosa, E.
PY  - 2014
SP  - 1-18
SN  - 978-972-8793-65-4
CY  - Leiria
UR  - http://www.xxivjornadaslusoespanholas2014.ipleiria.pt/?page_id=45
AB  - Municipalities need to adopt appropriate cost accounting systems (CAS) in order to obtain reliable information for decision making; The POCAL answered to this need, making mandatory cost accounting to calculate the costs of the functions, goods and services. Later other legislation was issued - RGTAL and LFL, reinforcing the need for applying cost accounting systems.
 So, the main objective of this study is to contribute for a better knowledge of cost accounting use in the Portuguese municipalities located at the central region. The empirical analysis was based on information collected through the technique of questionnaire survey.
The research findings reveal that the majority of municipalities in the central region have adopted the CAS; the greatest number of municipalities adopted this system essentially following the RGTAL and LFL issuance. Furthermore, it appears that the educational factor is more explanatory of the adoption of this system.

ER  -