Article2007

Conformity and diversity of accounting and financial reporting practices in Portuguese local government

João Baptista da Costa Carvalho · Pedro Jorge Sobral Camões · Susana Jorge · Maria José Fernandes

58 citations0/0 files storedCanadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration

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Auditing, Earnings Management, Governance Local Government Finance and Decentralization Economic Growth and Fiscal Policies

Abstract

Abstract Portuguese governmental accounting has evolved from essentially a cash‐based budgetary accounting system to an accrual‐based financial and cost accounting system. Evidence from financial reports shows a great level of diversity amongst municipalities' voluntary compliance with the new accounting rules. Using a sample of Portuguese municipalities in the year 2003 we calculate and analyse the levels of compliance with the practices required by law and document the diversity in compliance across municipalities. The differences across municipalities are explained by some fundamental factors: size, financial conditions, urban characteristics, and diffusion across neighbouring municipalities. We show an unexpected effect of size. Larger municipalities comply less with accounting standards. Organizational complexity, conservative practices, and aversion to change may explain this result. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.

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References

1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality 2002Factors influencing the extent of corporate compliance with International Accounting Standards: summary of a research monograph 2006The Causes of Fiscal Transparency: Evidence from the U.S. States

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