000			02011naa a2200205uu 4500
001			5052013022047
003			OSt
005			20190211181408.0
008			150520s2012 xx ||||gr |0|| 0 eng d
100	1		_aNOGUEIRA, S. P _952024
245	1	0	_aAdequacy of the Local Government financial reporting model in the context of internal decision-making : _ban exploratory study in the municipality of Bragança
260			_aPortugal : _bInstituto Politécnico do Cávado e do Ave, _cJuly/Dec. 2012
520	3		_aThis paper addresses the adequacy of the Local Government financial reporting model for internal decision-making by developing an exploratory empirical study that evaluates internal users’ satisfaction concerning the reporting model within the municipality of Bragança. It additionally examines to what extent internal control and financial reporting information opportunity are important for municipalities’ internal decision-making. In Portugal important developments have recently emerged in public sector accounting systems in the context of internal decision-making and control, hence calling for further studying Local Government current financial reporting model in this context. From an experimental questionnaire applied to decision-makers of Bragança municipality in 2010, main findings show that the actual reporting model is not the most appropriate in providing information for internal decision-making in that municipality. Moreover, both internal control and opportunity of the financial reporting information seem to have significant importance in the context of internal decision-making
700	1		_aJORGE, S. M _952025
773	0	8	_tTékhne : Review of Applied Management Studies _g10, 2, p. 74-86 _dPortugal : Instituto Politécnico do Cávado e do Ave, July/Dec. 2012 _xISSN 16459911 _w
856	4	2	_uhttp://www.sciencedirect.com/science/article/pii/S1645991112000035 _yAcesso
942			_cS
998			_a20150520 _b1302^b _cAna
998			_a20150625 _b1341^b _cAmanda
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c48389 _d48389
041			_aeng