Purpose: This paper aims at understanding the action of pilot entities, in order to ultimately infer about their role to the overall reform process of public sector accounting (PSA). Design/methodology/approach: Taking the Portuguese case as a reference, the new institutional theory...

The main purpose of this paper is to assess the implications on the European Union (EU) member-States Central Government deficit/surplus of different accounting basis adopted in Governmental Accounting (GA – microeconomic perspective) and National Accounting (NA – macroeconomic perspective)....

Purpose: This paper aims to analyze the current state of integration of sustainable development (SD), in the academic curricula of Business Sciences degrees, including matters about Ethics, Corporate Social Responsibility and Sustainability. In this way, the paper explores how Portuguese public...

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...

Purpose: This paper explores how global pandemic crises affect the financial vulnerability of municipalities. Design/methodology/approach: This paper is developed from the relevant literature an analytical framework to examine municipal financial vulnerability before a global pandemic crisis...

The objective of this research is to analyze whether the political-ideological situation of municipalities affects their debt level, considering evidence from Portugal for the period 2004-2013. A static panel data model is applied, incorporating factors such as political ideology,...

Local government accounting in Portugal has changed significantly over the past five years bringing local government accounting closer to business accounting. The previous system was basically cash-based and budget-oriented, now cash-based budgeting is used with accrual-based financial and cost...