Susana Margarida Jorge *
Abstract: The main purpose of this paper is to offer an inductive theory of Local Government accounting in Portugal, in a comparative-international perspective with the United Kingdom.
From an overview of the main features of both countries’ Local Government accounting systems, we have concluded that, despite similarities, some important differences still remain, namely regarding the importance of budgeting and budgetary control and their infl uence in accounting, and the external financing providers privileged by local governments in each country, amongst others.
A discussion of possible reasons for those differences is then offered, based on: historical reasons, local government political structure and budgetary process, users of local government financial (including budgetary) reporting information and their needs, proximity to business accounting, and the financing system predominating in each country.
Keywords: Local Government accounting; comparative-international theory.
]]>Resumo: O principal objectivo deste artigo é oferecer uma teoria indutiva para a contabilidade autárquica em Portugal, numa perspectiva comparativainternacional com o Reino Unido.
Partindo de uma apresentação geral das principais características dos sistemas de contabilidade dos governos locais de ambos os países, concluímos que, apesar das semelhanças, ainda permanecem algumas diferenças signifi - cativas, nomeadamente no que respeita à importância atribuída ao orçamento e controlo orçamental e a sua infl uência na contabilidade, quanto aos financiadores externos privilegiados pelos governos locais em cada país, entre outras.
Apresenta-se posteriormente uma discussão sobre as possíveis razões para as diferenças constatadas, discussão esta que é baseada em: razões históricas, estrutura política do governo local e o seu processo orçamental, utilizadores da informação do relato financeiro e orçamental e as suas necessidades, proximidade à contabilidade empresarial, e o sistema de financiamento predominante em cada país.
Palavras-chave: Contabilidade do governo local; teoria comparativa-internacional.
Texto completo disponível apenas em PDF.
Full text only available in PDF format.
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* Faculdade de Economia da Universidade de Coimbra
**The author acknowledges the contributions of Professor Rowan Jones, professor of Public Sector Accounting at the Birmingham Business School – The University of Birmingham – United Kingdom.
(recebido em 23 de Janeiro de 2007; aceite em 11 de Maio de 2007)
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