{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,9]],"date-time":"2026-01-09T21:05:57Z","timestamp":1767992757612,"version":"3.49.0"},"reference-count":12,"publisher":"Wiley","issue":"1","license":[{"start":{"date-parts":[[2007,5,24]],"date-time":"2007-05-24T00:00:00Z","timestamp":1179964800000},"content-version":"vor","delay-in-days":84,"URL":"http:\/\/onlinelibrary.wiley.com\/termsAndConditions#vor"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Can J Adm Sci"],"published-print":{"date-parts":[[2007,3]]},"abstract":"<jats:title>Abstract<\/jats:title><jats:p>Portuguese governmental accounting has evolved from essentially a cash\u2010based budgetary accounting system to an accrual\u2010based financial and cost accounting system. Evidence from financial reports shows a great level of diversity amongst municipalities' voluntary compliance with the new accounting rules. Using a sample of Portuguese municipalities in the year 2003 we calculate and analyse the levels of compliance with the practices required by law and document the diversity in compliance across municipalities. The differences across municipalities are explained by some fundamental factors: size, financial conditions, urban characteristics, and diffusion across neighbouring municipalities. We show an unexpected effect of size. Larger municipalities comply less with accounting standards. Organizational complexity, conservative practices, and aversion to change may explain this result. Copyright \u00a9 2007 ASAC. Published by John Wiley &amp; Sons, Ltd.<\/jats:p>","DOI":"10.1002\/cjas.1","type":"journal-article","created":{"date-parts":[[2007,5,26]],"date-time":"2007-05-26T04:04:48Z","timestamp":1180152288000},"page":"2-14","source":"Crossref","is-referenced-by-count":42,"title":["Conformity and diversity of accounting and financial reporting practices in Portuguese local government"],"prefix":"10.1002","volume":"24","author":[{"given":"Jo\u00e3o Baptista","family":"da Costa Carvalho","sequence":"first","affiliation":[]},{"given":"Pedro J.","family":"Cam\u00f5es","sequence":"additional","affiliation":[]},{"given":"Susana Margarida","family":"Jorge","sequence":"additional","affiliation":[]},{"given":"Maria Jos\u00e9","family":"Fernandes","sequence":"additional","affiliation":[]}],"member":"311","published-online":{"date-parts":[[2007,5,24]]},"reference":[{"key":"e_1_2_1_2_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1468-0408.1994.tb00007.x"},{"key":"e_1_2_1_3_1","doi-asserted-by":"crossref","unstructured":"Alt J. Lassen D. &Rose S.(2006).The Causes of Fiscal Transparency: Evidence from the American States. Manuscript in preparation.","DOI":"10.2307\/30036021"},{"key":"e_1_2_1_4_1","unstructured":"Carvalho J.C. &Jorge S.(2003 April).Governmental accounting in Portugal and the information disclosed on cash and accruals bases: the case of Porto municipality. Paper presented at the 26thAnnual Congress of the European Accounting Association Seville."},{"key":"e_1_2_1_5_1","doi-asserted-by":"publisher","DOI":"10.1111\/1468-0408.00072"},{"key":"e_1_2_1_6_1","unstructured":"Fernandes M.J. &Carvalho J.B.C.(2004 July).The Recent Development in Public Accounting in Portugal: results after seven years of reform implementation. Paper presented at the 2ndInternational Conference in Accounting and Finance in Transition Kavala Greece."},{"key":"e_1_2_1_7_1","doi-asserted-by":"publisher","DOI":"10.1111\/1468-0408.00047"},{"key":"e_1_2_1_8_1","unstructured":"Lapsley I. Brown T. Jackson A. Oldfield R. &Pong C.(2003).The transformation of the Public Sector: the role of accounting in sustaining change. The Institute of Chartered Accountants of Scotland."},{"key":"e_1_2_1_9_1","unstructured":"Jorge S.M.(2003).Local Government accounting in Portugal in Comparative\u2010International Perspective. PhD Thesis. Birmingham Business School. The University of Birmingham."},{"key":"e_1_2_1_10_1","unstructured":"Jorge S.M.(2004 July)Local Government accounting in Portugal: recent changes and future tendencies. Paper presented at the 2nd International Conference on Accounting and Finance in Transition Kavala Greece."},{"key":"e_1_2_1_11_1","unstructured":"Pina Mart\u00ednez V. &Torres L.(1995 May).Comparative Study of the Governmental Financial Reports in six Countries. Paper presented at the 5th CIGAR Conference Paris."},{"key":"e_1_2_1_12_1","doi-asserted-by":"publisher","DOI":"10.1016\/S1061-9518(02)00054-X"},{"key":"e_1_2_1_13_1","first-page":"153","article-title":"Local Government financial reporting in the USA and Spain: a Comparative Study","volume":"115","author":"Torres L.","year":"2003","journal-title":"Spanish Journal of Finance and Accounting"}],"container-title":["Canadian Journal of Administrative Sciences \/ Revue Canadienne des Sciences de l'Administration"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/api.wiley.com\/onlinelibrary\/tdm\/v1\/articles\/10.1002%2Fcjas.1","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/onlinelibrary.wiley.com\/doi\/pdf\/10.1002\/cjas.1","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2023,11,14]],"date-time":"2023-11-14T14:31:33Z","timestamp":1699972293000},"score":1,"resource":{"primary":{"URL":"https:\/\/onlinelibrary.wiley.com\/doi\/10.1002\/cjas.1"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2007,3]]},"references-count":12,"journal-issue":{"issue":"1","published-print":{"date-parts":[[2007,3]]}},"alternative-id":["10.1002\/cjas.1"],"URL":"https:\/\/doi.org\/10.1002\/cjas.1","archive":["Portico"],"relation":{},"ISSN":["0825-0383","1936-4490"],"issn-type":[{"value":"0825-0383","type":"print"},{"value":"1936-4490","type":"electronic"}],"subject":[],"published":{"date-parts":[[2007,3]]}}}