Details about Susana Margarida Jorge

Access statistics for papers by Susana Margarida Jorge.

Last updated 2024-04-07. Update your information in the RePEc Author Service.

Short-id: pjo356

Working Papers

2012

1. Governmental Accounting versus National Accounts: Implications of different accounting bases on EU member-States Central Government deficit/surplus
   Working Papers Series 2, ISCTE-IUL, Business Research Unit (BRU-IUL) View citations (2)

Journal Articles

2023

1. Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council
   Public Money & Management, 2023, 43, (3), 231-232
2. Debate: Data science challenges to financial information in the public sector
   Public Money & Management, 2023, 43, (8), 773-776
3. Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges
   Public Money & Management, 2023, 43, (7), 722-724
4. FINANCIAL INFORMATION USE IN PARLIAMENTARY DEBATES IN A CHANGING CONTEXT
   Public Organization Review, 2023, 23, (4), 1611-1638
5. Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government
   International Journal of Public Administration, 2023, 46, (10), 671-688
6. Municipal revenue over-budgeting: a dynamic analysis of its determinants
   Local Government Studies, 2023, 49, (3), 644-675
7. Reflections on being CIGAR Executive Board Chair
   Public Money & Management, 2023, 43, (7), 720-721
8. The institutional environment of gender budgeting: Learning from the Portuguese experience
   Public Money & Management, 2023, 43, (6), 576-585

2022

9. Editorial
   Public Money & Management, 2022, 42, (7), 538-540
10. New development: The development of standardized charts of accounts in public sector accounting
    Public Money & Management, 2022, 42, (7), 530-533

2021

11. Country Performance in the South American Region: A Multivariate Analysis
    International Journal of Public Administration, 2021, 44, (5), 390-408
12. Debate: On the ‘why’ of gender budgeting
    Public Money & Management, 2021, 41, (7), 504-505
13. Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?
    International Journal of Accounting & Information Management, 2021, 29, (3), 345-367 View citations (2)
14. Foreword: 2021 CIGAR annual issue
    Public Money & Management, 2021, 41, (6), 427-427
15. Municipal financial vulnerability in pandemic crises: a framework for analysis
    Journal of Public Budgeting, Accounting & Financial Management, 2021, 33, (4), 387-408 View citations (2)
16. The Institutionalization of a New Accrual-based Public Sector Accounting System: The Case of Cape Verde*
    International Journal of Public Administration, 2021, 44, (5), 372-389

2020

17. Comparability in IPSASs: Lessons to be Learned for the European Standards
    Accounting in Europe, 2020, 17, (2), 158-182
18. Teaching sustainable development in business sciences degrees: evidence from Portugal
    Sustainability Accounting, Management and Policy Journal, 2020, 12, (3), 611-634
19. The institutionalization of public sector accounting reforms: the role of pilot entities
    Journal of Public Budgeting, Accounting & Financial Management, 2020, 33, (2), 114-137

2019

20. Designing an Accountability Index: A Case Study of South America Central Governments
    Central European Journal of Public Policy, 2019, 13, (2), 1-14 View citations (1)
21. The Challenging Task of Developing European Public Sector Accounting Standards
    Accounting in Europe, 2019, 16, (2), 143-145
22. The Development of EPSAS: Contributions from the Literature
    Accounting in Europe, 2019, 16, (2), 146-176
23. The use of budgetary and financial information by politicians in parliament: a case study
    Journal of Public Budgeting, Accounting & Financial Management, 2019, 31, (4), 539-557 View citations (3)

2018

24. Budgetary Balances Adjustments From Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management?
    Public Budgeting & Finance, 2018, 38, (4), 97-116

2016

25. Accounting basis adjustments and deficit reliability: Evidence from southern European countries
    Revista de Contabilidad - Spanish Accounting Review, 2016, 19, (1), 77-88 View citations (3)
26. Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal
    Revista de Contabilidad - Spanish Accounting Review, 2016, 19, (2), 216-226 View citations (2)
27. Governmental Accounting Maturity Toward IPSASs and the Approximation to National Accounts in the European Union
    International Journal of Public Administration, 2016, 39, (12), 976-988
28. Information brokers and the use of budgetary and financial information by politicians: the case of Portugal
    Public Money & Management, 2016, 36, (7), 515-520 View citations (1)
29. Measuring Local Government Transparency
    Public Management Review, 2016, 18, (6), 866-893 View citations (26)

2015

30. Introduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts
    International Journal of Public Administration, 2015, 38, (4), 237-239

2013

31. Estudo do Endividamento da Administração Local Portuguesa: Evidência Empírica USando Modelos de Análise de Dados em Painel
    Notas Económicas, 2013, (38), 46-67

2010

32. From Governmental Accounting to National Accounting: Implications on the Portuguese Central Government Deficit
    Notas Económicas, 2010, (31), 24-46 View citations (3)

2007

33. Governmental accounting in portugal: why accrual basis is a problem1
    Journal of Public Budgeting, Accounting & Financial Management, 2007, 19, (4), 411-446

2001

34. Factores determinantes do endividamento: uma análise em painel
    RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2001, 5, (2), 9-31 View citations (1)