publicações selecionadas
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artigo académico
- Measuring local public expenditure effectiveness using sustainable development goals. International Journal of Public Sector Management. 2023
- Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges. Public Money & Management. 2023
- Reflections on being CIGAR Executive Board Chair. Public Money & Management. 2023
- Debate: Data science challenges to financial information in the public sector. Public Money & Management. 2023
- FINANCIAL INFORMATION USE IN PARLIAMENTARY DEBATES IN A CHANGING CONTEXT. Public Organization Review. 2023
- The institutional environment of gender budgeting: Learning from the Portuguese experience. Public Money & Management. 2023
- Editorial. Public Money & Management. 2022
- Teaching sustainable development in business sciences degrees: evidence from Portugal. Sustainability Accounting, Management and Policy Journal. 2021
- Debate: On the ‘why’ of gender budgeting. Public Money & Management. 2021
- Foreword: 2021 CIGAR annual issue. Public Money & Management. 2021
- Are higher education institutions in Europe preparing students for IPSAS?. International Journal of Public Sector Management. 2019
- Do Politicians at Central Level Use Accounting Information? Some Evidence from the Portuguese Case.. AECA. 2016
- Towards a transparency ontology in the context of open government. Electronic Government. 2016
- A Utilidade e as Necessidades de Informação dos Utilizadores do Relato Financeiro Municipal para as Tomadas de Decisão. Revista Portuguesa de Contabilidade. 2015
- Introduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts. International Journal of Public Administration. 2015
- Determinants of indebtedness in local government: An exploratory study of municipalities in northern Portugal | Determinantes do endividamento da administração local: Estudo exploratório nos municípios do norte de Portugal. Innovar. 2014
- Exploring determinant factors of differences between governmental accounting and national accounts budgetary balances in EU member states. Transylvanian Review of Administrative Sciences. 2014
- From governmental accounting into national accounts: Adjustments diversity and materiality with evidence from the iberian countries’ central governments | De la comptabilité budgétaire à la comptabilité nationale: Diversité et matérialité des ajustements des gouv ernements centraux des pays ibériques | De la contabilidad presupuestaria a la contabilidad nacional: Diversidad y materialidad de los a. Innovar. 2014
- Estudo do endividamento da administração local portuguesa: evidência empírica usando modelos de análise de dados em painel. Notas Económicas. 2013
- Price regulation and cost accounting: The case of the Portuguese seaport sector. International Journal of Law and Management. 2013
- The usefulness of financial reporting for internal decision-making in Portuguese municipalities. Management Research : the Journal of the Iberoamerican Academy of Management. 2013
- Financial transparency in local administration's entities in Portugal: Analysis of the information disclosed online | Transparência financeira nas entidades da administração local em Portugal: Análise da informação disponibilizada nos sítios web. Revista Portuguesa de Estudos Regionais. 2012
- Necessidades de Informação para as Tomadas de Decisão Internas e Utilidade do Relato Financeiro Municipal: um Estudo Exploratório no Município de Bragança. Municipalismo – Portuguese Journal of the Association of Local Authorities Employees. 2011
- From governmental accounting to national accounting: implications on the portuguese central government deficit. Notas Económicas. 2010
- From cash to accruals in Portuguese local government accounting: what has truly changed. Tékhne. 2008
- Governmental accounting in portugal: why accrual basis is a problem. Journal of Public Budgeting, Accounting and Financial Management. 2007
- Conformity and diversity of accounting and financial reporting practices in Portuguese local government. Canadian Journal of Administrative Sciences. 2007
- New Local Government Accounting in Portugal. Public Money & Management. 2006
- Factores determinantes do endividamento: uma análise em painel. Revista de Administração Contemporânea. 2001
- Uma revisão das teorias sobre a estrutura de capitais das empresas 2000
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artigo de conferência
- A importância do desenvolvimento sustentável nos currículos académicos 2018
- Do politicians at central level use accounting information? Some evidence from the Portuguese case 2016
- The adoption of IPSASs in the Iberian Peninsula: the perspective of the standar-setters 2016
- Translating IPSASs Into national standards: a comparison between Spain and Portugal 2016
- Adequabilidade do relato financeiro: perceção dos decisores internos nos governos locais em Portugal 2015
- The use of budgetary and financial information by politicians in Portugal: the role of technical advisors 2015
- A influência da conjuntura económico-financeira no endividamento dos municípios portugueses 2014
- A perceção dos decisores internos locais sobre a adequabilidade do relato financeiro 2014
- A transparency ontology in the context of open government,Uma ontologia para transparência no contexto do governo aberto 2014
- Public administration online transparency: Defining the information itens to disclose from a citizens' perspective | Transparência online na Administração Pública: Definição dos itens de informação a disponibilizar na perspetiva dos cidadãos 2014
- O controlo interno afeta a utilidade da informação financeira para a tomada de decisões internas? Estudo empírico nos municípios portugueses 2013
- The usefulness of financial reporting for internal decision-making in portuguese municipalities 2013
- A utilidade do relato financeiro e as necessidades de informação para as tomadas de decisão internas: estudo empírico nos municípios portugueses 2012
- A utilidade do reporte financeiro para as tomadas de decisão internas nos municípios portugueses 2012
- Necessidades de informação para as tomadas de decisão internas e a utilidade do relato financeiro autárquico: o caso do município de Bragança 2011
- Portuguese local government relative efficiency: a dea approach 2008
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artigo de revista
- Debate: Auditing and political accountability in local government - dealing with paradoxes in the relationship between the executive and the council. Public Money & Management. 2023
- New development: The development of standardized charts of accounts in public sector accounting. Public Money & Management. 2022
- Municipal revenue over-budgeting: a dynamic analysis of its determinants. Local Government Studies. 2022
- Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government. International Journal of Public Administration. 2021
- Municipal financial vulnerability in pandemic crises: a framework for analysis. Journal of Public Budgeting, Accounting and Financial Management. 2021
- The institutionalization of public sector accounting reforms: the role of pilot entities. Journal of Public Budgeting, Accounting and Financial Management. 2021
- Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?. International Journal of Accounting and Information Management. 2021
- Comparability in IPSASs: Lessons to be Learned for the European Standards. Accounting in Europe. 2020
- The role of internal auditing in promoting accountability in Higher Education Institutions. Revista de Administracao Publica. 2020
- The Institutionalization of a New Accrual-based Public Sector Accounting System: The Case of Cape Verde. International Journal of Public Administration. 2020
- Country Performance in the South American Region: A Multivariate Analysis. International Journal of Public Administration. 2020
- Designing an Accountability Index: A Case Study of South America Central Governments. Central European Journal of Public Policy. 2019
- The use of budgetary and financial information by politicians in parliament: a case study. Journal of Public Budgeting, Accounting and Financial Management. 2019
- Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal. Journal of Comparative Policy Analysis. 2019
- The Development of EPSAS: Contributions from the Literature. Accounting in Europe. 2019
- Are higher education institutions in Europe preparing students for IPSAS?. International Journal of Public Sector Management. 2019
- Budgetary Balances Adjustments From Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management?. Public Budgeting and Finance. 2018
- A contabilidade pública no Governo Central de Cabo Verde: análise dos principais incentivos para a reforma. Accounting and Management Review | Revista de Contabilidade e Gestão. 2018
- Popular Reporting nos municípios portugueses?. Revista Iberoamericana de Contabilidad de Gestión. 2018
- The perceived usefulness of financial information for decision making in Portuguese municipalities. Journal of Applied Accounting Research. 2017
- Information brokers and the use of budgetary and financial information by politicians: the case of Portugal. Public Money & Management. 2016
- Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal. Revista de Contabilidad-Spanish Accounting Review. 2016
- Accounting basis adjustments and deficit reliability: Evidence from southern European countries. Revista de Contabilidad-Spanish Accounting Review. 2016
- Governmental Accounting Maturity Toward IPSASs and the Approximation to National Accounts in the European Union. International Journal of Public Administration. 2016
- Measuring Local Government Transparency. Public Management Review. 2016
- Governmental budgetary reporting systems in the European Union: is the accounting basis relevant for the deficit reliability?. International Review of Administrative Sciences. 2015
- O uso da informação da contabilidade de custos para as tomadas de decisão municipais: estudos de caso em Municípios da região centro de Portugal. Revista Iberoamericana de Contabilidad de Gestión. 2015
- Political-ideological circumstances and local authorities’ debt: Evidence from Portuguese municipalities. Contemporary Economics. 2015
- The usefulness of financial reporting for the internal decision-making in the Portuguese municipalities. Management Research : the Journal of the Iberoamerican Academy of Management. 2013
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capítulo de livro
- Reporting components and reliability issues 2023
- The IPSASB's Conceptual Framework and views on selected national frameworks 2023
- Financial Vulnerability 2022
- Local Government Auditing in Portugal 2022
- Challenges in the Adoption of International Public Sector Accounting Standards: The Experience of the Iberian Peninsula as a Front Runner 2021
- The application of the IPSAS in Portugal 2021
- A reforma da Administração Pública em Cabo Verde: impacto na criação de emprego público 2020
- A vulnerabilidade financeira dos municípios portugueses face à pandemia Covid-19 2020
- Nationalism versus globalization: public sector accounting international harmonization and national resistance 2020
- Scope of General Purpose Financial Reporting: An Accountability Perspective 2020
- A Global View of the Research-Practice Gap in a Public Sector Context (The Research-Practice Gap in Accounting in the Public Sector in Portugal) 2019
- A Reforma da Contabilidade Pública em Portugal e o Uso da Informação Financeira pelos Políticos 2019
- Earnings Quality and Firm Valuation 2019
- IPSAS conceptual framework and views on selected national frameworks 2019
- Reporting components and reliability issues 2019
- Budgeting and accounting reforms within public financial management framework: the Portuguese case 2018
- Relato por Segmentos no Sector Público 2018
- Transparency and accountability in municipalities: an analysis of 40-year evolution in Portugal 2017
- Public Sector Accounting and Auditing in Portugal 2015
- Introduction: International Governmental Accounting Research (CIGAR): Bridging Researching and Networking 2011
- Measuring Portuguese Local Government Relative Efficiency: a re-analysis 2008
- Compliance with the New System of Local Government Accounting in Portugal 2006
- The reform of governmental accounting in Portugal: an application of Lüder’s Contingency Model 2005
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documento
- European Public Sector Accounting (2nd edition) 2023
- European Public Sector Accounting 2019
- Do Members of Parliament Use Budgetary and Financial Information? The Portuguese Case 2018
- The Use of Budgetary and Financial Information by Politicians: the Case of Members of Parliament in Portugal 2018
- Budgetary Balances Adjustments From Governmental Accounting into National Accounts in EU countries: can deficits be prone to management? 2017
- The Role of Pilot Entities in the Institutionalization of Public Sector Accounting Reforms 2017
- The Institutionalization of Public Sector Accounting Reforms: the Role of Pilot Entities 2017
- The Contribution of Pilot Entities to the Implementation of the New Public Sector Accounting System in Portugal 2017
- Translating IPSASs into National Standards: a Comparison Between Spain and Portugal 2016
- The Adoption of IPSASs in the Iberian Peninsula: the Perspective of the Standard-setters 2016
- Do Politicians at Central Level Use Accounting Information? Some Evidence from the Portuguese Case 2016
- The Use of Budgetary and Financial Information by Politicians in Portugal: the Role of Technical Advisors 2015
- A Reforma do Poder Local em Debate 2015
- A Utilidade e as Necessidades de Informação dos Utilizadores do Relato Financeiro Municipal para as Tomadas de Decisão 2015
- Adequabilidade do Relato Financeiro: Perceção dos Decisores Internos nos Governos Locais em Portugal 2015
- La Percepción de los Decisores Internos sobre la Adecuación del Relato Financiero 2014
- A Influência da Conjuntura Económico-financeira no Endividamento dos Municípios Portugueses 2014
- Fatores Explicativos da Utilidade do Relato Financeiro para a Tomada de Decisões: Perceção dos Decisores Internos Locais 2014
- New challenges for public sector accounting: IPSASs, Budgetary Reporting and National Accounts (Abstracts of the 2014 EGPA Spring Workshop, XII Permanent Study Group on Public Sector Financial Management) 2014
- O Controlo Interno Afeta a Utilidade da Informação Financeira para a Tomada de Decisões Internas? Estudo Empírico nos Municípios Portugueses 2013
- The Usefulness of Financial Reporting for Internal Decision-Making in Portuguese Municipalities 2013
- A Utilidade do Relato Financeiro e as Necessidades de Informação para as Tomadas de Decisão Internas: Estudo Empírico nos Municípios Portugueses 2012
- A Utilidade do Reporte Financeiro para as Tomadas de Decisão Internas nos Municípios Portugueses 2012
- Necessidades de Informação para as Tomadas de Decisão Internas e a Utilidade do Relato Financeiro Autárquico: o Caso do Município de Bragança” 2011
- Transparência financeira do sector empresarial local: informação disponibilizada nos sítios web. Inesc. Coimbra. 2011
- Portuguese local government relative efficiency: a dea approach 2008
- Implementing Reforms in Public Sector Accounting 2008
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livro
- Anuário Financeiro dos Municípios Portugueses 2022 (Financial Yearbook of Portuguese Municipalities 2022) 2023
- Anuário Financeiro dos Municípios Portugueses 2021 (Financial Yearbook of Portuguese Municipalities 2021) 2022
- Anuário Financeiro dos Municípios Portugueses 2020 2021
- Anuário Financeiro dos Municípios Portugueses 2019 2020
- Emerging Topics in Management Studies 2020
- The role of management accounting systems in public hospitals and the construction of budgets: A literature review 2016
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relatório
- Anuário financeiro dos Municípios Portugueses – 2016. Anuário Financeiro dos Municípios Portugueses. 2017
- Anuário Financeiro dos Municípios Portugueses – 2015. Anuário Financeiro dos Municípios Portugueses. 2016
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teses