Conformity and diversity of accounting and financial reporting practices in Portuguese local government

Portuguese governmental accounting has evolved from essentially a cash‐based budgetary accounting system to an accrual‐based financial and cost accounting system. Evidence from financial reports shows a great level of diversity amongst municipalities' voluntary compliance with the new accountin...

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Veröffentlicht in:	Canadian journal of administrative sciences 2007-03, Vol.24 (1), p.2-14
Hauptverfasser:	da Costa Carvalho, João Baptista, Camões, Pedro J., Jorge, Susana Margarida, Fernandes, Maria José
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting policies Accounting procedures Accounting systems Accrual basis accounting Budgets Compliance comptabilité du gouvernement local conformité Cost accounting Costs Differences diversity diversité Expenditures financial and budgetary reporting Financial reporting Fixed assets GDP Governmental accounting Gross Domestic Product JEL classification: M41 Local government local government accounting Municipalities Politics Portugal Public administration rapport financier et budgétaire Studies
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