Disclosure of Information and Transparency in Public-private Partnerships: a Comparative Study Between Portugal and the UK-Reference-Cited by-同舟云学术

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Disclosure of Information and Transparency in Public-private Partnerships: a Comparative Study Between Portugal and the UK

Published:2022-07-08 Issue:1 Volume:20 Page:66-92
ISSN:1744-9480
Container-title:Accounting in Europe
language:en
Short-container-title:Accounting in Europe

Author:

Viana Luís Cracel¹²^ORCID,Moreira José António C.³^ORCID,Alves Paulo⁴^ORCID

Affiliation:

1. University of Lisbon Higher Institute of Social and Political Sciences, Public Administration, Lisboa, Portugal

2. Court of Auditors, Lisboa, Portugal

3. University of Porto School of Economics and Management, Porto, Portugal

4. Católica Porto Business School, Porto, Portugal

Funder

Funda??o para a Ci?ncia e a Tecnologia

Publisher

Informa UK Limited

Subject

Finance,Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/17449480.2022.2091466

Reference132 articles.

1. Implementing public sector accruals in OECD member states: Major issues and challenges

2. Aggestam, C., Chow, D., Day, R. & Pollanen, P. (2014). Whole of Government Accounts: who is using them?, The Association of Chartered Certified Accountants – ACCA. http://www.accaglobal.com/content/dam/acca/global/PDF-technical/public-sector/tech-tp-woga-whole-of-government.pdf

3. Assembleia da República. (2013). Comissão Parlamentar de Inquérito à Contratualização, Renegociação e Gestão de todas as Parcerias Público-Privadas do Sector Rodoviário e Ferroviário – Relatório Final. https://www.parlamento.pt/sites/COM/XIILeg/CPIPPPSRF/Paginas/RelatoriosActividade.aspx

4. Professional Accounting Standards and the Public Sector-a Mismatch

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