Do Politicians at Central Level Use Accounting Information? Some Evidence from the Portuguese Case

This article aims at analysing the type of information, as well as its use and usefulness, by politicians, either members of parliament or members of central government in Portugal, addressing particularly the following question: What type of accounting (budgetary and financial) information politicians (parliamentarians and members of government) use, what is its usefulness and for what purposes? The empirical study is based on interviews with head politicians, namely the head of the Parliamentary Commission of Budget, Finance and Public Administration (COFAP) and the Budget Secretary of State. On the other hand, interviews were also conducted with head officials of units that prepare information for politicians – the Technical Unit of Budgetary Support (UTAO) working for the Parliament, and the Budget General Department (DGO), working for the Government.

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