Local Authorities and the Disclosure of Financial Information via the Internet: The Portuguese Case

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Author(s): Helena Carla Antunes Mendes (University of Aveiro, Portugal), Carlos Santos (University of Aveiro, Portugal), Augusta da Conceição Santos Ferreira (University of Aveiro, Portugal), Rui Pedro Figueiredo Marques (University of Aveiro, Portugal), Graça Maria do Carmo Azevedo (University of Aveiro, Portugal)and Jonas da Silva Oliveira (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal)
Copyright: 2016
Pages: 24
Source title: Global Perspectives on Risk Management and Accounting in the Public Sector
Source Author(s)/Editor(s): Augusta da Conceição Santos Ferreira (University of Aveiro, Portugal), Graça Maria do Carmo Azevedo (University of Aveiro, Portugal), Jonas da Silva Oliveira (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal)and Rui Pedro Figueiredo Marques (University of Aveiro, Portugal)
DOI: 10.4018/978-1-4666-9803-1.ch014

Keywords: Business & Management / Business Science Reference / Public and Sector Management / Risk Management & Analysis

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Abstract

In the context of New Public Management, Public Administration must be alert to the efficient management systems in order to rationalize the financial resources and disseminate transparent, accurate and consistent economic and financial information to further assess the performance of managers and organizations. The technological advances have influenced the way financial information is disseminated, including the use of the Internet, allowing it to be quickly accessed. This work is based on the assumptions of agency, public choice and signaling theories, and aims to assess the level of disclosure of financial information on the websites of local authorities in Portugal and to identify factors that may influence it. Given the results, not all local authorities disseminate all the financial information required by law on the websites. Among the factors tested, the size and political competition are the ones that seem to influence the level of disclosure of financial information on the websites.

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Local Authorities and the Disclosure of Financial Information via the Internet: The Portuguese Case

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