Susana Jorge
Dados Biográficos
| ID | 4190705 |
|---|---|
| NOME | Susana Jorge |
| PRENOMES | Susana |
| SOBRENOME | Jorge |
| ASSINATURA | JORGE S |
| AFILIAÇÕES | University of Coimbra |
| ORCID | 0000-0003-4850-2387 |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 15 |
| TOTAL DE CITAÇÕES | 5 |
| TOTAL COMO AUTOR | 15 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 2014 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2026 |
| ÍNDICE H | 2 |
Financial condition determinants
Purpose This study examines the determinants of municipal financial condition (FC) by focussing on demographic, economic and political factors, while considering accounting basis as a contextual factor. It compares Italian and Portuguese municipalities within the fiscal illusion theory framework. Design/methodology/approach Municipal FC is measured through a multidimensional FC Index constructed by the benefit of doubt methodology. Using panel da…
The Tower of Babel of public sector accounting
Purpose This research analyses how public sector entities account for heritage assets managed by a private sector not-for-profit organization under a management contract, and how these assets are disclosed. Design/methodology/approach A documental analysis was carried out based on management contracts, financial statements and extra-accounting reports from Brazilian states that have contracted out the management of heritage assets. Findings Resul…
Strengthening the fight
Purpose This paper examines the relationship between the adoption of accrual-based IPSAS and the level of perceived corruption of Latin-American countries, considering the moderating effect of the country’s institutional quality. Design/methodology/approach The study adopted a longitudinal analysis of 19 countries, between 2010 and 2020, following a quantitative approach by using multiple linear regression with panel data. Findings Main findings …
Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government
Having quality information about strategic financial planning is very important for any organization. In the Local Government (LG) it is pivotal, as it is expected to impact strategic decision-making and overall management of local public resources. Yet, empirical research has failed to assess the quality of financial planning information, which must be assured both for management and accountability purposes. By proposing a quality index for stra…
Municipal revenue over-budgeting
Published online: 17 Jan 2022
The Institutionalization of a New Accrual-based Public Sector Accounting System
This paper analyses the process of institutionalization of a new public sector accounting system. Taking the Cape Verdean Central Government as setting, it seeks to understand what have been the main factors interfering in the reform, how such action has led to the institutionalization of the system currently in force, and how it may determine future reforms. From the theoretical perspective of contingency, several stimuli drive the reform of pub…
Country Performance in the South American Region
South American countries have historically been characterized by weak democratic regimes, high levels of corruption and abuse of power, and generally low social and economic development. Nevertheless, citizens’ increasing demand for better public services have impelled governments to improve countries’ performance. The literature highlights a framework of interrelationships between governance, corruption and social-economic development indicators…
The institutionalization of public sector accounting reforms
Purpose This paper aims at understanding the action of pilot entities, in order to ultimately infer about their role to the overall reform process of public sector accounting (PSA). Design/methodology/approach Taking the Portuguese case as a reference, the new institutional theory (isomorphism perspective) and institutional logics are used to explain the action and stance of pilot entities in the implementation process of reforms. Findings Pilot …
Municipal financial vulnerability in pandemic crises
Purpose This paper explores how global pandemic crises affect the financial vulnerability of municipalities. Design/methodology/approach This paper is developed from the relevant literature an analytical framework to examine municipal financial vulnerability before a global pandemic crisis and in its immediate aftermath by mapping and systematizing its dimensions and sources. To illustrate how it can be used and evaluate its robustness and flexib…
O papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superior
This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departmen…
The role of internal auditing in promoting accountability in Higher Education Institutions
This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departmen…
The use of budgetary and financial information by politicians in parliament
Purpose The purpose of this paper is to research the use of accounting information by politicians. Based on the Portuguese Parliament setting, it seeks to understand how useful politicians consider this information to be, what type of budgetary and financial information they use, and for what purposes. Finally, the research also seeks to find out whether politicians resort to expert intermediaries or advisors help them in the use of this informat…
Translating Ipsas into National Standards
The purpose of this paper is to provide insights about the process of adaptation of countries’ accounting standards to the International Public Sector Accounting Standards (IPSAS). Using a comparative international perspective involving Portugal and Spain, the paper relies on the concept of “translation”, developed under the actor-network theory, to understand how the IPSAS became an obligatory passage point and how its implementation became a pu…
Measuring Local Government Transparency
Despite the importance of government transparency to promote accountability and prevent maladministration, empirical research has failed to produce proper tools to assess and compare government transparency practices. Most contributions to the topic do not address it from a stakeholder’s perspective, particularly in selecting the indicators to include in transparency indexes. This paper contributes to the debate by developing a municipal transpar…
From Governmental Accounting into National Accounts
En un contexto en el que los gobiernos del mundo reconocen la necesidad de reportes financierosoficiales más informativos con el fin de mejorar la sostenibilidad financiera, el Consejo Europeopropone que los Estados miembro de la Unión Europea (UE) adopten las Normas Internacionales deContabilidad para el Sector Público (NI CSP) —reconocidas, además, por permitir mayor confiabilidad delas estadísticas financieras del Gobierno— en todos los subsec…
Translating Ipsas into National Standards
The purpose of this paper is to provide insights about the process of adaptation of countries’ accounting standards to the International Public Sector Accounting Standards (IPSAS). Using a comparative international perspective involving Portugal and Spain, the paper relies on the concept of “translation”, developed under the actor-network theory, to understand how the IPSAS became an obligatory passage point and how its implementation became a pu…
From Governmental Accounting into National Accounts
En un contexto en el que los gobiernos del mundo reconocen la necesidad de reportes financierosoficiales más informativos con el fin de mejorar la sostenibilidad financiera, el Consejo Europeopropone que los Estados miembro de la Unión Europea (UE) adopten las Normas Internacionales deContabilidad para el Sector Público (NI CSP) —reconocidas, además, por permitir mayor confiabilidad delas estadísticas financieras del Gobierno— en todos los subsec…
From Governmental Accounting into National Accounts
En un contexto en el que los gobiernos del mundo reconocen la necesidad de reportes financierosoficiales más informativos con el fin de mejorar la sostenibilidad financiera, el Consejo Europeopropone que los Estados miembro de la Unión Europea (UE) adopten las Normas Internacionales deContabilidad para el Sector Público (NI CSP) —reconocidas, además, por permitir mayor confiabilidad delas estadísticas financieras del Gobierno— en todos los subsec…
Measuring Local Government Transparency
Despite the importance of government transparency to promote accountability and prevent maladministration, empirical research has failed to produce proper tools to assess and compare government transparency practices. Most contributions to the topic do not address it from a stakeholder’s perspective, particularly in selecting the indicators to include in transparency indexes. This paper contributes to the debate by developing a municipal transpar…
The use of budgetary and financial information by politicians in parliament
Purpose The purpose of this paper is to research the use of accounting information by politicians. Based on the Portuguese Parliament setting, it seeks to understand how useful politicians consider this information to be, what type of budgetary and financial information they use, and for what purposes. Finally, the research also seeks to find out whether politicians resort to expert intermediaries or advisors help them in the use of this informat…
Translating Ipsas into National Standards
The purpose of this paper is to provide insights about the process of adaptation of countries’ accounting standards to the International Public Sector Accounting Standards (IPSAS). Using a comparative international perspective involving Portugal and Spain, the paper relies on the concept of “translation”, developed under the actor-network theory, to understand how the IPSAS became an obligatory passage point and how its implementation became a pu…
O papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superior
This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departmen…
The role of internal auditing in promoting accountability in Higher Education Institutions
This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departmen…
The Institutionalization of a New Accrual-based Public Sector Accounting System
This paper analyses the process of institutionalization of a new public sector accounting system. Taking the Cape Verdean Central Government as setting, it seeks to understand what have been the main factors interfering in the reform, how such action has led to the institutionalization of the system currently in force, and how it may determine future reforms. From the theoretical perspective of contingency, several stimuli drive the reform of pub…
Country Performance in the South American Region
South American countries have historically been characterized by weak democratic regimes, high levels of corruption and abuse of power, and generally low social and economic development. Nevertheless, citizens’ increasing demand for better public services have impelled governments to improve countries’ performance. The literature highlights a framework of interrelationships between governance, corruption and social-economic development indicators…
The institutionalization of public sector accounting reforms
Purpose This paper aims at understanding the action of pilot entities, in order to ultimately infer about their role to the overall reform process of public sector accounting (PSA). Design/methodology/approach Taking the Portuguese case as a reference, the new institutional theory (isomorphism perspective) and institutional logics are used to explain the action and stance of pilot entities in the implementation process of reforms. Findings Pilot …
Municipal financial vulnerability in pandemic crises
Purpose This paper explores how global pandemic crises affect the financial vulnerability of municipalities. Design/methodology/approach This paper is developed from the relevant literature an analytical framework to examine municipal financial vulnerability before a global pandemic crisis and in its immediate aftermath by mapping and systematizing its dimensions and sources. To illustrate how it can be used and evaluate its robustness and flexib…
Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government
Having quality information about strategic financial planning is very important for any organization. In the Local Government (LG) it is pivotal, as it is expected to impact strategic decision-making and overall management of local public resources. Yet, empirical research has failed to assess the quality of financial planning information, which must be assured both for management and accountability purposes. By proposing a quality index for stra…
Municipal revenue over-budgeting
Published online: 17 Jan 2022
Strengthening the fight
Purpose This paper examines the relationship between the adoption of accrual-based IPSAS and the level of perceived corruption of Latin-American countries, considering the moderating effect of the country’s institutional quality. Design/methodology/approach The study adopted a longitudinal analysis of 19 countries, between 2010 and 2020, following a quantitative approach by using multiple linear regression with panel data. Findings Main findings …
Financial condition determinants
Purpose This study examines the determinants of municipal financial condition (FC) by focussing on demographic, economic and political factors, while considering accounting basis as a contextual factor. It compares Italian and Portuguese municipalities within the fiscal illusion theory framework. Design/methodology/approach Municipal FC is measured through a multidimensional FC Index constructed by the benefit of doubt methodology. Using panel da…
The Tower of Babel of public sector accounting
Purpose This research analyses how public sector entities account for heritage assets managed by a private sector not-for-profit organization under a management contract, and how these assets are disclosed. Design/methodology/approach A documental analysis was carried out based on management contracts, financial statements and extra-accounting reports from Brazilian states that have contracted out the management of heritage assets. Findings Resul…
Business (12 obras) · Political science (11 obras) · Accounting (9 obras) · Accounting and Organizational Management (6 obras) · Economics (6 obras) · Finance (6 obras) · Public Policy and Administration Research (6 obras) · Public sector (6 obras) · Accountability (5 obras) · Politics (5 obras)