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Sustainability Assessment of Portuguese Local Governments (2009 to 2017): Accounting Information and Public Governance

2020Book part Open access
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dc.contributor.authorGomes Dos Santos, Paula
dc.contributor.authorMartinho, Carla
dc.date.accessioned2020-02-18T12:09:41Z
dc.date.available2020-02-18T12:09:41Z
dc.date.issued2020
dc.descriptionCapítulo de livropt_PT
dc.description.abstractPublic governance must ensure financial sustainability. This investigation aims to assess Portuguese local governments financial sustainability as the ability to service the upcoming obligations in commercial transactions (under the Late Payment Directive framework) and to study if accounting information enables public local governance with greater transparency and accountability about their financial sustainability. The study will focus on the 308 Portuguese local governments from 2009 to 2017. The number of local governments with average payment periods (PMPs) within 30 days had an increasing tendency. However, their adjusted average payment periods greatly exceed the 30 days, which means limited financial sustainability. In 2017, only 29% of the local governments have an adjusted PMP within 30 days against the 63% if it is used the officials PMPs. Therefore, accounting information does not enable public governance with greater transparency and accountability about Portuguese local government financial sustainability.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.doi10.4018/978-1-5225-7820-8.ch004pt_PT
dc.identifier.isbn9781522578208
dc.identifier.urihttp://hdl.handle.net/10400.21/11103
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherIGI Globalpt_PT
dc.relation.publisherversionhttps://www.igi-global.com/chapter/sustainability-assessment-of-portuguese-local-governments-2009-to-2017/243811pt_PT
dc.subjectFinancial sustainabilitypt_PT
dc.subjectLocal governmentpt_PT
dc.subjectPortugalpt_PT
dc.subjectAccountabilitypt_PT
dc.titleSustainability Assessment of Portuguese Local Governments (2009 to 2017): Accounting Information and Public Governancept_PT
dc.typebook part
dspace.entity.typePublication
oaire.citation.conferencePlaceHershey, PApt_PT
oaire.citation.endPage104pt_PT
oaire.citation.startPage80pt_PT
oaire.citation.titleFinancial Determinants in Local Re-Election Rates: Emerging Research and Opportunitiespt_PT
person.familyNameGomes dos Santos
person.familyNameMartinho
person.givenNamePaula
person.givenNameCarla
person.identifier.ciencia-id5A1B-D8A2-47C4
person.identifier.ciencia-id9C11-021F-D7ED
person.identifier.orcid0000-0003-2192-8855
person.identifier.orcid0000-0001-7675-7390
person.identifier.scopus-author-id57514985000
rcaap.rightsopenAccesspt_PT
rcaap.typebookPartpt_PT
relation.isAuthorOfPublication14027702-881c-41fc-aae6-6200c987725c
relation.isAuthorOfPublicationa4c663b4-dab8-4f61-a676-4cd3b6452063
relation.isAuthorOfPublication.latestForDiscoverya4c663b4-dab8-4f61-a676-4cd3b6452063

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