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Publications

by alumni of

Universidade do Coimbra → Faculdade de Economia → Centre for Business and Economics Research (CeBER)

University of Coimbra → Faculty of Economics

These are publications listed in RePEc written by alumni of the above institution who are registered with the RePEc Author Service and listed in the RePEc Genealogy. List of alumni. For a list of publications by current members of the department, see here. Register yourself.

This page is updated in the first days of each month.

| Working papers | Journal articles |

Working papers

2012

  1. Maria Antónia Jorge de Jesus & Susana Margarida Jorge, 2012, "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), number 12-01, Jun.

Journal articles

2025

  1. Marco Bisogno & Josette Caruana & André Lino & Susana Jorge & Gorana Roje, 2025, "Editorial: Navigating non-linear reforms in public sector accounting, towards digitalization, sustainability and usability," Public Money & Management, Taylor & Francis Journals, volume 45, issue 8, pages 837-840, November, DOI: 10.1080/09540962.2025.2573568.
  2. Sandra Cohen & Francesca Manes Rossi & Peter Lorson & Isabel Brusca & Eugenio Anessi-Pessina & Susana Jorge & Mariafrancesca Sicilia, 2025, "Debate: Reflections on the IPSASB SRS ED1—climate-related disclosures," Public Money & Management, Taylor & Francis Journals, volume 45, issue 8, pages 849-851, November, DOI: 10.1080/09540962.2025.2508294.
  3. Eugenio Anessi-Pessina & Mariafrancesca Sicilia & Susana Jorge & Isabel Brusca & Sandra Cohen, 2025, "Debate: Reflections on the IPSASB’s Exposure Draft (ED) 92—Tangible Natural Resources," Public Money & Management, Taylor & Francis Journals, volume 45, issue 8, pages 852-854, November, DOI: 10.1080/09540962.2025.2571040.
  4. Maiara Sasso & Patrícia Siqueira Varela & Susana Jorge & Breno Gabriel da Silva, 2025, "Understanding public sector accounting professionals’ intention to implement accrual accounting," Public Money & Management, Taylor & Francis Journals, volume 45, issue 8, pages 867-876, November, DOI: 10.1080/09540962.2025.2572015.

2024

  1. Aluska Ramos de Lira & Michel Richard Chagas Cruz & Susana Jorge, 2024, "Strengthening the fight: is the adoption of IPSAS helping Latin America tackling corruption?," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, volume 37, issue 1, pages 1-24, October, DOI: 10.1108/JPBAFM-07-2023-0131.
  2. Marco Bisogno & Eugenio Caperchione & Josette Caruana & Susana Jorge & Francesca Manes-Rossi, 2024, "Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions," Public Money & Management, Taylor & Francis Journals, volume 44, issue 8, pages 651-654, November, DOI: 10.1080/09540962.2024.2414579.
  3. Marco Bisogno & Josette Caruana & Susana Jorge & André Lino & Gorana Roje, 2024, "Debate: Researching in challenging times—adapting and enhancing public sector accounting practices," Public Money & Management, Taylor & Francis Journals, volume 44, issue 8, pages 657-659, November, DOI: 10.1080/09540962.2024.2394280.
  4. Susana Jorge & Patrícia Gomes & Liliana Pimentel & Lara Baião & Sónia Nogueira, 2024, "Measuring the use of financial information by politicians in local government," Public Money & Management, Taylor & Francis Journals, volume 44, issue 8, pages 708-718, November, DOI: 10.1080/09540962.2024.2404495.

2023

  1. Susana Jorge & Sónia Nogueira & Maria Antónia Jesus, 2023, "Financial Information Use In Parliamentary Debates In A Changing Context," Public Organization Review, Springer, volume 23, issue 4, pages 1611-1638, December, DOI: 10.1007/s11115-023-00709-1.
  2. Susana Jorge & Pedro Cerqueira & Sofia Furtado, 2023, "Municipal revenue over-budgeting: a dynamic analysis of its determinants," Local Government Studies, Taylor & Francis Journals, volume 49, issue 3, pages 644-675, May, DOI: 10.1080/03003930.2021.2025359.
  3. Sandra Matos & Susana Jorge & Patricia Moura e Sá, 2023, "Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government," International Journal of Public Administration, Taylor & Francis Journals, volume 46, issue 10, pages 671-688, July, DOI: 10.1080/01900692.2021.2011315.
  4. Susana Jorge & Ana Calado Pinto & Sónia Nogueira, 2023, "Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council," Public Money & Management, Taylor & Francis Journals, volume 43, issue 3, pages 231-232, April, DOI: 10.1080/09540962.2022.2120279.
  5. Susana Jorge & Lina Coelho & Liliana Pimentel, 2023, "The institutional environment of gender budgeting: Learning from the Portuguese experience," Public Money & Management, Taylor & Francis Journals, volume 43, issue 6, pages 576-585, August, DOI: 10.1080/09540962.2023.2165274.
  6. Susana Jorge, 2023, "Reflections on being CIGAR Executive Board Chair," Public Money & Management, Taylor & Francis Journals, volume 43, issue 7, pages 720-721, October, DOI: 10.1080/09540962.2023.2254974.
  7. Jens Heiling & Berit Adam & Susana Jorge & Sotirios Karatzimas, 2023, "Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges," Public Money & Management, Taylor & Francis Journals, volume 43, issue 7, pages 722-724, October, DOI: 10.1080/09540962.2023.2256575.
  8. Deborah Agostino & Enrico Bracci & Isabel Cruz & Susana Jorge & Ricardo Lopes Cardoso & Rui Lourenço, 2023, "Debate: Data science challenges to financial information in the public sector," Public Money & Management, Taylor & Francis Journals, volume 43, issue 8, pages 773-776, November, DOI: 10.1080/09540962.2023.2221526.

2022

  1. Susana Jorge & Giovanna Dabbicco & Caroline Aggestam-Pontoppidan & Diana Vaz de Lima, 2022, "New development: The development of standardized charts of accounts in public sector accounting," Public Money & Management, Taylor & Francis Journals, volume 42, issue 7, pages 530-533, October, DOI: 10.1080/09540962.2022.2106680.
  2. Jens Heiling & Susana Jorge & Sotirios Karatzimas & Caroline Aggestam-Pontoppidan, 2022, "Editorial," Public Money & Management, Taylor & Francis Journals, volume 42, issue 7, pages 538-540, October, DOI: 10.1080/09540962.2022.2099143.

2021

  1. Adriana Silva & Susana Jorge & Lúcia Lima Rodrigues, 2021, "Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, volume 29, issue 3, pages 345-367, January, DOI: 10.1108/IJAIM-08-2020-0126.
  2. Emanuele Padovani & Silvia Iacuzzi & Susana Jorge & Liliana Pimentel, 2021, "Municipal financial vulnerability in pandemic crises: a framework for analysis," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, volume 33, issue 4, pages 387-408, April, DOI: 10.1108/JPBAFM-07-2020-0129.
  3. Jaqueline Rosa Brito & Susana Jorge, 2021, "The Institutionalization of a New Accrual-based Public Sector Accounting System: The Case of Cape Verde," International Journal of Public Administration, Taylor & Francis Journals, volume 44, issue 5, pages 372-389, April, DOI: 10.1080/01900692.2020.1728312.
  4. Cristina del Campo & Paola Hermosa del Vasto & Elena Urquía-Grande & Susana Jorge, 2021, "Country Performance in the South American Region: A Multivariate Analysis," International Journal of Public Administration, Taylor & Francis Journals, volume 44, issue 5, pages 390-408, April, DOI: 10.1080/01900692.2020.1728314.
  5. Susana Jorge, 2021, "Foreword: 2021 CIGAR annual issue," Public Money & Management, Taylor & Francis Journals, volume 41, issue 6, pages 427-427, August, DOI: 10.1080/09540962.2021.1933731.
  6. Susana Jorge & Liliana Pimentel, 2021, "Debate: On the ‘why’ of gender budgeting," Public Money & Management, Taylor & Francis Journals, volume 41, issue 7, pages 504-505, October, DOI: 10.1080/09540962.2021.1936935.

2020

  1. Susana Jorge & Sónia P. Nogueira & Nuno Ribeiro, 2020, "The institutionalization of public sector accounting reforms: the role of pilot entities," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, volume 33, issue 2, pages 114-137, December, DOI: 10.1108/JPBAFM-08-2019-0125.
  2. Sónia Ferreira Gomes & Susana Jorge & Teresa Eugénio, 2020, "Teaching sustainable development in business sciences degrees: evidence from Portugal," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, volume 12, issue 3, pages 611-634, October, DOI: 10.1108/SAMPJ-10-2019-0365.
  3. Giorgia Mattei & Susana Jorge & Fabio Giulio Grandis, 2020, "Comparability in IPSASs: Lessons to be Learned for the European Standards," Accounting in Europe, Taylor & Francis Journals, volume 17, issue 2, pages 158-182, July, DOI: 10.1080/17449480.2020.1742362.

2019

  1. Susana Jorge & Maria Antónia Jorge de Jesus & Sónia P. Nogueira, 2019, "The use of budgetary and financial information by politicians in parliament: a case study," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, volume 31, issue 4, pages 539-557, November, DOI: 10.1108/JPBAFM-11-2018-0135.
  2. Susana Jorge & Josette Caruana & Eugenio Caperchione, 2019, "‘The Challenging Task of Developing European Public Sector Accounting Standards’," Accounting in Europe, Taylor & Francis Journals, volume 16, issue 2, pages 143-145, May, DOI: 10.1080/17449480.2019.1637530.
  3. Josette Caruana & Giovanna Dabbicco & Susana Jorge & Maria Antónia Jesus, 2019, "The Development of EPSAS: Contributions from the Literature," Accounting in Europe, Taylor & Francis Journals, volume 16, issue 2, pages 146-176, May, DOI: 10.1080/17449480.2019.1624924.
  4. Hermosa del Vasto Paola & del Campo Cristina & Urquía-Grande Elena & Jorge Susana, 2019, "Designing an Accountability Index: A Case Study of South America Central Governments," Central European Journal of Public Policy, Paradigm, volume 13, issue 2, pages 1-14, December, DOI: 10.2478/cejpp-2019-0009.

2018

  1. Susana Jorge & Maria Antónia Jesus & Raul Laureano, 2018, "Budgetary Balances Adjustments From Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management?," Public Budgeting & Finance, Wiley Blackwell, volume 38, issue 4, pages 97-116, December, DOI: 10.1111/pbaf.12208.

2016

  1. Jesus, Maria Antónia & Jorge, Susana, 2016, "Accounting basis adjustments and deficit reliability: Evidence from southern European countries," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 1, pages 77-88, DOI: 10.1016/j.rcsar.2015.01.004.
  2. 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, volume 19, issue 2, pages 216-226, DOI: 10.1016/j.rcsar.2015.09.002.
  3. Susana Margarida Jorge & Maria Antónia Jesus & Raul M. S. Laureano, 2016, "Governmental Accounting Maturity Toward IPSASs and the Approximation to National Accounts in the European Union," International Journal of Public Administration, Taylor & Francis Journals, volume 39, issue 12, pages 976-988, October, DOI: 10.1080/01900692.2015.1068324.
  4. Nuno Ferreira da Cruz & António F. Tavares & Rui Cunha Marques & Susana Jorge & Luís de Sousa, 2016, "Measuring Local Government Transparency," Public Management Review, Taylor & Francis Journals, volume 18, issue 6, pages 866-893, July, DOI: 10.1080/14719037.2015.1051572.
  5. Susana Jorge & Maria Antónia Jorge de Jesus & Sónia Nogueira, 2016, "Information brokers and the use of budgetary and financial information by politicians: the case of Portugal," Public Money & Management, Taylor & Francis Journals, volume 36, issue 7, pages 515-520, November, DOI: 10.1080/09540962.2016.1237152.

2015

  1. Francesca Manes Rossi & Susana Jorge & Maria Antónia Jesus & Eugenio Caperchione, 2015, "Introduction to a Symposium on New Challenges for Public-Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts," International Journal of Public Administration, Taylor & Francis Journals, volume 38, issue 4, pages 237-239, March, DOI: 10.1080/01900692.2014.999574.

2013

  1. Nuno Ribeiro & Susana Jorge & Mercedes Cervera, 2013, "Estudo do Endividamento da Administração Local Portuguesa: Evidência Empírica USando Modelos de Análise de Dados em Painel," Notas Económicas, Faculty of Economics, University of Coimbra, issue 38, pages 46-67, December.

2010

  1. Maria Antónia Jesus & Susana Jorge, 2010, "From Governmental Accounting to National Accounting: Implications on the Portuguese Central Government Deficit," Notas Económicas, Faculty of Economics, University of Coimbra, issue 31, pages 24-46, June.

2007

  1. Susana Margarida Jorge & João Baptista da Costa Carvalho & Maria José Fernandes, 2007, "Governmental accounting in portugal: why accrual basis is a problem1," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, volume 19, issue 4, pages 411-446, March, DOI: 10.1108/JPBAFM-19-04-2007-B001.

2001

  1. Susana Jorge & Manuel José da Rocha Armada, 2001, "Factores determinantes do endividamento: uma análise em painel," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, volume 5, issue 2, pages 9-31.

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