The Main Determinants of the Use of the Cost Accounting System in Portuguese Local Government

This paper explores the main determinants of the use of the cost accounting system (CAS) in Portuguese local government (PLG). Regression analysis is used to study the fit of a model of accounting changes in PLG, focused on cost accounting systems oriented to activities and outputs. Based on survey data gathered from PLG, we have found that the use of information in decision-making and external reporting is still a mirage. We obtain evidence about the influence of the internal organizational context (especially the lack of support and difficulties in the CAS implementation) in the use for internal purposes, while the institutional environment (like external pressures to implement the CAS) appears to be more deterministic of the external use. Results strengthen the function of external reporting to legitimate the organization’s activities to external stakeholders. On the other hand, some control variables (like political competition, usefulness and experience) also evidence some explanatory power in the model. Some mixed results were found that appeal to further research in the future. Our empirical results contribute to understand the importance of interconnecting the contingency and institutional approaches to gain a clear picture of cost accounting changes in the public sector.

"Procedural Strategy" by Carlos Pinto de Abreu, lawyer

Como Carlos Pinto de Abreu refere e bem, no seu livro e no seminário, entre juízes, partes ou sujeitos processuais, advogados ou solicitadores, magistrados do Ministério Público ou testemunhas, peritos ou funcionários, encontramos “pessoas que podem ser mais ou menos sérias”, por sinal “motivadas por outros interesses que não os de servir a Verdade e a Justiça”; Abstract: Carlos Pinto de Abreu as regards and well in his book and seminar, between judges, parties or procedural subject, lawyers or solicitors, prosecutors and witnesses, experts or officials, found "people who may be more or less serious" , by the way "motivated by interests other than those serving the Truth and Justice".