O uso da informação da contabilidade de custos para as tomadas de decisão: Estudos de casos em municípios da região centro de Portugal
- Autores: Ivone Alexandre, Ricardo Valins, Susana Jorge
- Localización: Revista iberoamericana de contabilidad de gestión, ISSN 1696-294X, Vol. 13, Nº. 26, 2015, págs. 113-132
- Idioma: español
- Enlaces
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Resumen
The growing pressure felt by municipalities for the provision of higher quality services, the increasing concern of becoming more efficient and effective in the measures that they adopt, the responsibility to promote greater transparency in their accounts and the compromise that falls upon its acts, leads to the need to assess the potential of a cost-accounting system (CA) that can assist decision-making.
Having this in mind, this study investigates whether municipalities make use of CA information to support their decisions, or if the implementation of CA happens mainly for purposes of compliance with the legal requirements. Additionally, the study examines the usefulness of the statements required according to the Chart of Accounts for Local Government (POCAL), both in terms of their content and format, to convey information useful for decision-making.
The research, developed through a qualitative analysis, follows an inductive method, using case studies of municipalities with and without CA from the Centre Region of Portugal. In the development of the empirical study, data were collected through interviews with policy and decision-makers (President/Alderman) and municipal technicians more directly involved with CA
