The usefulness of financial reporting for internal decision-making in Portuguese municipalities

Purpose – The article aims to analyse the perception of the internal users regarding the usefulness of the municipal financial reporting in the context of decision-making in the Portuguese local administration. Design/methodology/approach – This research is quantitative and positive, based on a cros...

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Bibliographic Details
Main Author: Nogueira, Sónia P. (author)
Other Authors: Jorge, Susana M. (author), Cervera Oliver, Mercedes (author)
Format: article
Language:eng
Published: 2013
Subjects:
Online Access:http://hdl.handle.net/10198/8622
Country:Portugal
Oai:oai:bibliotecadigital.ipb.pt:10198/8622