The role of the Budget in the Management of Portuguese Municipalities - Baptista, Gisela
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The aim of this study is to determine which roles (Planning; Coordination; Communication; Motivation; Performance evaluation and Control) the budget plays in Portuguese municipalities, and whether cultural/political or demographic factors, such as party colour, size of municipalities, political competitiveness, training and professional experience of the budget office directors and of the councillors/mayors in charge of the budget area, explain the differences found in the use of these roles.

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Produktbeschreibung
The aim of this study is to determine which roles (Planning; Coordination; Communication; Motivation; Performance evaluation and Control) the budget plays in Portuguese municipalities, and whether cultural/political or demographic factors, such as party colour, size of municipalities, political competitiveness, training and professional experience of the budget office directors and of the councillors/mayors in charge of the budget area, explain the differences found in the use of these roles.
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Autorenporträt
El autor:Máster en Contabilidad, Fiscalidad y Finanzas Corporativas por el Instituto Superior de Economía y Gestión (Universidad Técnica de Lisboa);Licenciado en Gestión por la Universidad de las Azores;Contable certificado;Auditoría financiera yProfesora adjunta de la Universidad de las Azores.