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A presente dissertação tem como objetivo principal analisar o quão relevante é uma prestação de contas transparente e eficiente no contexto dos Partidos Políticos (PP), com especial foco na sua importância para os stakeholders e para a sociedade. Este estudo aborda o enquadramento legal aplicável, os procedimentos exigidos para garantir conformidade com a lei, o papel da sua entidade supervisora, a Entidade das Contas e Financiamentos Políticos (ECFP), bem como a importância da auditoria e possíveis sanções aos casos de incumprimento. Para atingir o objetivo de investigação, foi utilizada o tipo de metodologia de estudo de caso múltiplo, com base na análise documental das contas da campanha eleitoral à Assembleia da República (AR) para os anos de 2015 e 2019, entregues ao Tribunal Constitucional (TC) e à ECFP. Adicionalmente a isto, com o objetivo de obter uma perspetiva mais técnica, esta análise foi enriquecida com duas entrevistas realizadas a dois antigos membros da ECFP, um ex-vogal da Direção e uma ex-colaboradora da área financeira. Os resultados evidenciam que uma eficiente prestação de contas requer uma atuação coordenada entre os partidos, quadro legislativo e a entidade fiscalizadora. Deste modo, torna-se fundamental que os PP adotem práticas mais responsáveis e transparentes, que a ECFP tenha todos os meios necessários para conseguir cumprir com a sua missão - a fiscalização e que a legislação seja adaptada conforme sejam identificadas lacunas ou necessidades de melhoria.
The present dissertation aims to analyze the relevance of transparent and efficient financial reporting in the context of Political Parties (PP), with a particular focus on its importance to stakeholders and society. The study addresses the applicable legal framework, the procedures required to ensure compliance with the law, the role of the supervisory body, the Entity for Political Accounts and Financing (ECFP), as well as the significance of auditing and the possible sanctions in cases of non-compliance. To achieve the objective of this research, it was adopted a multiple case study methodology, based on the documentary analysis of electoral accounts for the Assembly of the Republic (AR) for the years 2015 and 2019, submitted to the Constitutional Court (TC) and the ECFP. Additionally, to obtain a more technical perspective, the analysis was enriched with two interviews conducted with former members of the ECFP, a former board member and a former collaborator from the financial department. The results indicate that efficient financial reporting requires coordinated action among political parties, the supervisory authority, and the legislative framework. Therefore, it is essential that political parties adopt more responsible and transparent practices, that the ECFP is equipped with the necessary resources to fulfil its oversight role effectively, and that legislation is adjusted whenever gaps or areas for improvement are identified.
The present dissertation aims to analyze the relevance of transparent and efficient financial reporting in the context of Political Parties (PP), with a particular focus on its importance to stakeholders and society. The study addresses the applicable legal framework, the procedures required to ensure compliance with the law, the role of the supervisory body, the Entity for Political Accounts and Financing (ECFP), as well as the significance of auditing and the possible sanctions in cases of non-compliance. To achieve the objective of this research, it was adopted a multiple case study methodology, based on the documentary analysis of electoral accounts for the Assembly of the Republic (AR) for the years 2015 and 2019, submitted to the Constitutional Court (TC) and the ECFP. Additionally, to obtain a more technical perspective, the analysis was enriched with two interviews conducted with former members of the ECFP, a former board member and a former collaborator from the financial department. The results indicate that efficient financial reporting requires coordinated action among political parties, the supervisory authority, and the legislative framework. Therefore, it is essential that political parties adopt more responsible and transparent practices, that the ECFP is equipped with the necessary resources to fulfil its oversight role effectively, and that legislation is adjusted whenever gaps or areas for improvement are identified.
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Palavras-chave
Auditoria Informação financeira Prestação de contas PP Entidade das contas Financiamentos políticos Audit Financial information Accountability Political parties Entity of political accounts Financing