Capítulo de livro
Local authorities and the disclosures of financial information via the internet: the Portuguese case
Helena Carla Antunes Mendes (Mendes, H.); Carlos Alberto Lourenço dos Santos (Santos, C.); Augusta Conceição dos Santos Ferreira (Ferreira, A.); Graça Maria do Carmo Azevedo (Azevedo, G.); Rui Pedro Figueiredo Marques (Marques, R.); Jonas Oliveira (Oliveira, J.);
Título Livro
Global Perspectives on Risk Management and Accounting in the Public Sector
Ano
2016
Língua
Inglês
País
Estados Unidos da América
Mais Informação
Scopus

N.º de citações: 3

(Última verificação: 2021-12-03 08:49)

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Abstract/Resumo
In the context of New Public Management, Public Administration must be alert to the efficient management systems in order to rationalize the financial resources and disseminate transparent, accurate and consistent economic and financial information to further assess the performance of managers and organizations. The technological advances have influenced the way financial information is disseminated, including the use of the Internet, allowing it to be quickly accessed. This work is based on the assumptions of agency, public choice and signaling theories, and aims to assess the level of disclosure of financial information on the websites of local authorities in Portugal and to identify factors that may influence it. Given the results, not all local authorities disseminate all the financial information required by law on the websites. Among the factors tested, the size and political competition are the ones that seem to influence the level of disclosure of financial information on the websites.
Agradecimentos/Acknowledgements
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Palavras-chave
agency theory, financial reporting, internet, municipalities, online dissemination, public choice theory, signalling theory, transparency