Publicações no PortAberta

Co-autor de rede

Mapa da Ciência

Jorge, S.

Pessoa

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publicações selecionadas

artigo académico
- Future accounting professionals – how important is teaching for sustainability?. Journal of Applied Research in Higher Education. 2025
- Popular reporting in the public sector: a systematic literature review and reflections for future research. Journal of Accounting and Organizational Change. 2025
- Perspectivas sobre o uso da informação financeira pública pelos políticos: resultados recentes e desafios futuros. Revista de Contabilidade e Organizações. 2024
- Debate: Researching in challenging times—adapting and enhancing public sector accounting practices. Public Money & Management. 2024
- Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions. Public Money & Management. 2024
- Measuring the use of financial information by politicians in local government. Public Money & Management. 2024
- Strengthening the fight: is the adoption of IPSAS helping Latin America tackling corruption?. Journal of Public Budgeting, Accounting and Financial Management. 2024
- Does valerian work for insomnia? An umbrella review of the evidence. Brain Structure and Function. 2024
- Measuring governments’ online accountability. Electronic Government. 2024
- 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
- Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council. Public Money & Management. 2022
- Editorial. Public Money & Management. 2022
- 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
- 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
- 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
- Foreword: 2021 CIGAR annual issue. Public Money & 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
- Are higher education institutions in Europe preparing students for IPSAS?. International Journal of Public Sector Management. 2019
- The Development of EPSAS: Contributions from the Literature. Accounting in Europe. 2019
- Budgetary Balances Adjustments From Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management?. Public Budgeting and Finance. 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
- Do Politicians at Central Level Use Accounting Information? Some Evidence from the Portuguese Case.. AECA. 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
- 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
- Governmental budgetary reporting systems in the European Union: is the accounting basis relevant for the deficit reliability?. International Review of Administrative Sciences. 2015
- Introduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts. International Journal of Public Administration. 2015
- Political-ideological circumstances and local authorities’ debt: Evidence from Portuguese municipalities. Contemporary Economics. 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
- Open Government and online transparency for accountability: one assessing model and two applications. Electronic Journal of E-Government. 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. International Journal of Tourism Research. 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
- Substrato cultural das etnias pré-romanas do Norte de Portugal. Complutum. 1992
artigo de conferência
capítulo de livro
documento
- European Public Sector Accounting (2nd edition) 2023
- The use of public sector reporting information by politicians: mapping the trends and identifying the gaps 2023
- Measuring governments' online accountability. Electronic Government. 2022
- Anuário Financeiro dos Municípios Portugueses – 2020 2021
- Anuário financeiro dos municípios portugueses - 2019 2021
- Análise Bibliométrica Sobre o Uso da Informação dos Relatos do Setor Público pelos Políticos 2021
- Teaching sustainable development in business sciences degrees: evidence from Portugal. Sustainability Accounting, Management and Policy Journal. 2021
- The application of IPSAS in Portugal 2021
- Are higher education institutions in Europe preparing students for IPSAS?. International Journal of Public Sector Management. 2020
- Breves referências ao ‘enforcement’ das normas internacionais de contabilidade. AECA. 2020
- Harmonização europeia da Contabilidade Pública e as EPSAS. AECA. 2020
- Nationalism versus globalization: public sector accounting international harmonization and national resistance 2020
- Transparency in south American central governments 2020
- A new approach to determinant factors of local government debt 2019
- A reforma da contabilidade pública em Portugal e o uso da informação financeira pelos políticos 2019
- Anuário financeiro dos municípios portugueses - 2018. Anuário Financeiro dos Municípios Portugueses. 2019
- European Public Sector Accounting 2019
- ‘The challenging task of developing European ublic sector accounting standards’ 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
- 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
- A importância do desenvolvimento sustentável nos currículos académicos 2018
- Budgeting and accounting reforms within public financial management framework: the Portuguese case 2018
- Popular Reporting nos municípios portugueses?. Revista Iberoamericana de Contabilidad de Gestión. 2018
- Relato por segmentos no sector público 2018
- Budgetary Balances Adjustments From Governmental Accounting into National Accounts in EU countries: can deficits be prone to management? 2017
- Anuário financeiro dos Municípios Portugueses – 2016. Anuário Financeiro dos Municípios Portugueses. 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
- Anuário Financeiro dos Municípios Portugueses – 2015. Anuário Financeiro dos Municípios Portugueses. 2016
- Contingency model of reforms in public sector accounting 2016
- Do Politicians at Central Level Use Accounting Information? Some Evidence from the Portuguese Case 2016
- O Balanced Scorecard nos Municípios. Jornal de Contabilidade. 2016
- Transparency and accountability in municipalities: an analysis of 40 year evolution in Portugal 2016
- The Use of Budgetary and Financial Information by Politicians in Portugal: the Role of Technical Advisors 2015
- A utilidade e as necessidades de informação dos utilizadores do relato financeiro municipal para as tomadas de decisão. Revista Portuguesa de Contabilidade. 2015
- A Reforma do Poder Local em Debate 2015
- Adequabilidade do Relato Financeiro: Perceção dos Decisores Internos nos Governos Locais em Portugal 2015
- Autonomia e (In)dependência financeira dos municípios 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
- Public sector accounting and auditing in 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
- A influência da conjuntura económica-financeira no endividamento dos municípios portugueses 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
- 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
- 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
- Transparência nas câmaras municipais portuguesas : informação divulgada nos sítios da região centro. Revista de Administração Local. 2012
- Necessidades de Informação para as Tomadas de Decisão Internas e a Utilidade do Relato Financeiro Autárquico: o Caso do Município de Bragança” 2011
- Necessidades de informação para as tomadas de decisão internas e utilidade do relato financeiro municipal: um estudo exploratório no município de Bragança 2011
- Transparência financeira do sector empresarial local: informação disponibilizada nos sítios web. Inesc. Coimbra. 2011
- Annual Budgetary Procedures and Public Spending: a Business Intelligence Approach to Increase Transparency and Accountability 2010
- Implementing Reforms in Public Sector Accounting 2008
- Contributo do POCAL para o aumento da transparência nas contas dos Municípios Portugueses 2006
- A informação relatada pelo novo sistema contabilístico e a situação económica, financeira e patrimonial dos municípios portugueses 2005
- Implementação do novo sistema de contabilidade autárquica em Portugal: conformidade e fiabilidade da informação relatada 2005
- "A informação contabilistica e o desenvolvimento de novos produtos” in Estudos de Gestão de Empresas, Vol. 1 2000
- A relevância do Custeio Baseado nas Actividades no tratamento dos Custos da Qualidade 1998
- Portuguese local government relative efficiency: a dea approach
livro
teses
- Local Government Accounting in Portugal in Comparative-International Perspective 2003
- Determinantes da Estrutura de Capitais: um caso português – 1990 a 1995 1998