The disparities in the adoption and application of financial accounting reform in Portuguese municipalities are examined in this article. Researchers and academics are very interested in accrual accounting in the public sector. This strategy was created with the premise that one way to modernise public sector management would be to incorporate private-sector accounting practises. This research is focused on a survey sent to the financial officers of Portuguese municipalities in the Central Region of Statistics, who had previously implemented double entry accounting based on the Official Accounting Plan of Local Authorities (POCAL). For the entire target group, the questionnaire was organised in the same way. Based on the feedback received, this analysis will be able to determine if local governments are doing what they are legally required to do in terms of providing financial information on resource allocation and the creation of performance metrics based on accounting data.
Author (s) Details
Maria da Conceição da Costa Marques
Instituto Superior de Contabilidade e Administração de Coimbra, Portugal.
José Ferreira Marques
Mestre em Contabilidade e Fiscalidade Empresarial Instituto Superior de Contabilidade e Administração de Coimbra, Portugal.
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