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Jesus, M., Jorge, S.M. & Nogueria, Sonia (2019). HOW ACCOUNTING INFORMATION IS USED IN PARLIAMENTS:A CASE STUDY. 17Th Biennial CIGAR Conference.

M. A. Jesus et al.,  "HOW ACCOUNTING INFORMATION IS USED IN PARLIAMENTS:A CASE STUDY", in 17Th Biennial CIGAR Conf., Amesterdam, 2019

@misc{jesus2019_1714662046303,
	author = "Jesus, M. and Jorge, S.M. and Nogueria, Sonia",
	title = "HOW ACCOUNTING INFORMATION IS USED IN PARLIAMENTS:A CASE STUDY",
	year = "2019",
	howpublished = "Outro",
	url = "https://cigar2019.nl/"
}

TY  - CPAPER
TI  - HOW ACCOUNTING INFORMATION IS USED IN PARLIAMENTS:A CASE STUDY
T2  - 17Th Biennial CIGAR Conference
AU  - Jesus, M.
AU  - Jorge, S.M.
AU  - Nogueria, Sonia
PY  - 2019
CY  - Amesterdam
UR  - https://cigar2019.nl/
AB  - This study analyses whether Members of Parliament (MPs) actually use financial (including budgetary) information, namely addressing what specific type of information is used in day-to-day activities, and in which contexts of the debates. Assuming an overall lack of expertise by MPs regarding financial information, it contributes to the understanding about the use of this kind information by politicians at large. This is particularly important nowadays, with several countries reforming their public sector accounting systems towards IPSASs, attempting to improve the quality of financial reporting for accountability and decision-making, objectives for which politicians are assumed as key users.
The research is of descriptive nature, based on a longitudinal quantitative content analysis of the Portuguese Parliament records, during the last two legislatures (June 2011 to end of February 2019). It additionally relies on qualitative analysis to identify contexts of use of information.
Main findings of the quantitative analysis evidence that terms related to budgetary information are those most frequently mentioned by MPs in the debates, despite reducing the frequency after a period of crisis and austerity measures. A reform process towards introducing accrual-based financial accounting within the public financial management system, does not seem to have caused any effect in the use of financial information by MPs, perhaps because the reform itself and its consequences on different type of information made available, was never put into debate. As to the contexts of uses, the critical standpoint of MPs from opposition parties is clear, namely concerning non-accomplishment of targets in the budget and in the National Accounts, whereas MPs from governing parties use information to legitimise policies within the State Budget. Financial (including budgetary) information is often used to discuss issues that are currently in the spotlight concerning Government’s policies and strategy.

ER  -