New Local Government Accounting in Portugal

João Carvalho, Susana Jorge and M. José Fernandes

Public Money & Management, 2006, vol. 26, issue 4, 211-216

Abstract: Local government accounting in Portugal has changed significantly over the past five years bringing local government accounting closer to business accounting. The previous system was basically cash-based and budget-oriented, now cash-based budgeting is used with accrual-based financial and cost accounting, using double-entry in order to provide more useful information for decision-making. In this article, the authors show how the new accounting and budgeting system can lead to misinterpretations of an organization's economic and financial situation.

Date: 2006
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1111/j.1467-9302.2006.00527.x (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmmg:v:26:y:2006:i:4:p:211-216

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RPMM20

DOI: 10.1111/j.1467-9302.2006.00527.x

Access Statistics for this article

Public Money & Management is currently edited by Michaela Lavender

More articles in Public Money & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().