The Influence of Accounting Information in the Re-Election of the Mayors in Portugal
Data(s) |
01/01/2016
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Resumo |
The changes recommended by the New Public Management (NPM) in public accounting have given special attention and importance to the evaluation of mayor’s performance by citizens/voters. Thus, this study aims to assess the impact of accounting information on the re-election of Portuguese mayors. Taking the agency theory as a point of departure, we start from the following research question: Does the accounting information disclosed by the municipalities influence the re-election of Portuguese mayors? The research methodology used in this study is the quantitative type, through which a multivariate analysis of data was performed on 308 Portuguese municipalities, in the period 2005-2008, based on the election results of 2009. The results from the binary logistic regression show that some indicators of accounting nature have impact on the re-election of mayors in Portugal, namely, the components of financial accounting and municipal revenues. Capítulo de livros (SCOPUS) |
Formato |
application/pdf |
Identificador |
9781466698031 2327-5677 |
Idioma(s) |
eng |
Publicador |
IGI Global |
Direitos |
info:eu-repo/semantics/closedAccess |
Palavras-Chave | #Accounting information #Agency theory #Mayor #Municipalities #New Public Management #Public accountability #Re-election |
Tipo |
info:eu-repo/semantics/bookPart |