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The Impact of Accounting Information and Socioeconomic Factors in the Re-Election of Portuguese Mayors
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Author(s): Ana Maria Cunha (University of Minho, Portugal), Augusta da Conceição Santos Ferreira (University of Aveiro, Portugal)and Maria José Fernandes (Polytechnic Institute of Cávado and Ave, Portugal)
Copyright: 2018
Pages: 27
Source title:
Handbook of Research on Modernization and Accountability in Public Sector Management
Source Author(s)/Editor(s): Graça Maria do Carmo Azevedo (University of Aveiro, Portugal), Jonas da Silva Oliveira (ISCTE – Instituto Universitário de Lisboa, Portugal), Rui Pedro Figueiredo Marques (University of Aveiro, Portugal)and Augusta da Conceição Santos Ferreira (University of Aveiro, Portugal)
DOI: 10.4018/978-1-5225-3731-1.ch019
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Abstract
The limited literature on the subject of this chapter only assesses whether accounting information has an impact on the electoral results, particularly in local governments. The authors are not aware of any study that evaluates the influence of accounting information and socioeconomic factors on the re-election of mayors, particularly in Portugal. Based on the assumptions of agency theory, the authors start with the research question, Do accounting information and socioeconomic factors influence the re-election of Portuguese mayors? The research methodology used is the quantitative type, through which a multivariate analysis of data was performed on 308 Portuguese municipalities in two elections cycles. Although the results did not show statistical significance for all the variables, the authors verified that certain variables of accounting nature and some socioeconomic factors appear to show potential for influencing re-election.
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