Please use this identifier to cite or link to this item:
http://hdl.handle.net/10071/28521
Author(s): | Mendes, H. Santos, C. Ferreira, A. Azevedo, G. Marques, R. Oliveira, J. |
Editor: | Augusta Ferreira Graça Azevedo Jonas Oliveira Rui Marques |
Date: | 2016 |
Title: | Local authorities and the disclosure of financial information via the internet: The Portuguese case |
Book title/volume: | Global perspectives on risk management and accounting in the public sector |
Pages: | 274 - 297 |
Reference: | Mendes, H., Santos, C., Ferreira, A., Marques, R., Azevedo, G., & Oliveira, J. (2016). Local authorities and the disclosure of financial information via the internet: The Portuguese case. EM A. Ferreira, G. Azevedo, J. Oliveira, & R. Marques (Eds.), Global perspectives on risk management and accounting in the public sector (pp. 274-297). IGI Global. https://doi.org/10.4018/978-1-4666-9803-1.ch014 |
ISBN: | 9781466698031 |
DOI (Digital Object Identifier): | 10.4018/978-1-4666-9803-1.ch014 |
Keywords: | Disclosure of financial information Internet Local authorities Agency theory Signaling theory Teoria da escolha pública -- Public choice theory |
Abstract: | In the context of New Public Management, Public Administration must be alert to the efficient management systems in order to rationalize the financial resources and disseminate transparent, accurate and consistent economic and financial information to further assess the performance of managers and organizations. The technological advances have influenced the way financial information is disseminated, including the use of the Internet, allowing it to be quickly accessed. This work is based on the assumptions of agency, public choice and signaling theories, and aims to assess the level of disclosure of financial information on the websites of local authorities in Portugal and to identify factors that may influence it. Given the results, not all local authorities disseminate all the financial information required by law on the websites. Among the factors tested, the size and political competition are the ones that seem to influence the level of disclosure of financial information on the websites. |
Peerreviewed: | yes |
Access type: | Open Access |
Appears in Collections: | BRU-CLI - Capítulos de livros internacionais |
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bookPart_25257.pdf | 518,09 kB | Adobe PDF | View/Open |
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