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Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal

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  • Nogueira, Sónia Paula S.
  • Jorge, Susana Margarida F.

Abstract

This study aims to identify to what extent certain factors perceived by internal decision-makers (politicians and financial officials) influence the usefulness they consider the information presented in the financial reports of municipalities has for decision-making purposes.

Suggested Citation

  • Nogueira, Sónia Paula S. & Jorge, Susana Margarida F., 2016. "Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 216-226.
    • Handle: RePEc:eee:spacre:v:19:y:2016:i:2:p:216-226
    DOI: 10.1016/j.rcsar.2015.09.002
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    References listed on IDEAS

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    Cited by:

    1. Mortaza Ghabdian & Yosef Ramezani, 2018. "Investigating the factors affecting the use of financial information in managerial decision-making in governmental organizations," International Review of Management and Marketing, Econjournals, vol. 8(1), pages 126-135.
    2. Laura Saraite-Sariene & Juana Alonso-Cañadas & Federico Galán-Valdivieso & Carmen Caba-Pérez, 2019. "Non-Financial Information versus Financial as a Key to the Stakeholder Engagement: A Higher Education Perspective," Sustainability, MDPI, vol. 12(1), pages 1-19, December.

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    More about this item

    Keywords

    Local Government; Financial reporting; Usefulness; Determinant factors; Gobierno local; Informe financiero; Utilidad; Factores determinantes;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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