PP886
Analítico de Periódico
CARVALHO, João Baptista da Costa
A relação entre a dimensão do município e o cumprimento da lei : o caso do POCAL / João Baptista da Costa Carvalho
Direito regional e local, Braga, n.1(Jan.-Mar.2008), p.25-37
DIREITO REGIONAL E LOCAL / Portugal, AUTARQUIA LOCAL / Portugal, MUNICÍPIO / Portugal, CONTABILIDADE / Portugal, FINANÇAS LOCAIS / Portugal, ESTATÍSTICA / Portugal
As part of a research project called "The Efficiency in the Use of Public Resources and the Quality of Portuguese Municipal Decision-making", funded by FCT (Fundação para a Ciência e a Tecnologia), several results of empirical studies concerning municipal finance management have been presented. These studies include,namely, the publication of an annual report of Portuguese municipal finance, since 2003. This report analyses the conformity of municipal accounting, in particular the level of implementation of the new accounting system and the consequent and respective reliability of accounting information of all the 308 Portuguese municipalities. The purpose of this article are to compare the different results regarding the accounting conformity, i.e., the compliance with the law and the reliability of information, and confirm if there is any relationship between compliance and size of municipalities.