Susana Margarida Jorge

Personal Details

First Name:	Susana
Middle Name:	Margarida
Last Name:	Jorge
Suffix:
RePEc Short-ID:	pjo356
	[This author has chosen not to make the email address public]
	Av. Dias da Silva, 165 3004-512 Coimbra, PORTUGAL
Terminal Degree:	1994 Centre for Business and Economics Research (CeBER); Faculdade de Economia; Universidade do Coimbra (from RePEc Genealogy)

Affiliation

Faculdade de Economia
Universidade do Coimbra

Coimbra, Portugal
http://www.fe.uc.pt/
RePEc:edi:fecucpt (more details at EDIRC)

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

1. Maria Antónia Jorge de Jesus & Susana Margarida Jorge, 2012. "Governmental Accounting versus National Accounts: Implications of different accounting bases on EU member-States Central Government deficit/surplus," Working Papers Series 2 12-01, ISCTE-IUL, Business Research Unit (BRU-IUL).

   Cited by:

   1. Vincenzo Sforza & Riccardo Cimini, 2017. "Running the Obstacle Race towards Public Accounting Harmonization in EU-28: A Temporal Study," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(3), pages 1-49, February.
   2. Dasí González, Rosa Mª & Montesinos Julve, Vicente & Vela Bargues, Jose Manuel, 2018. "Towards convergence of government financial statistics and accounting in Europe at central and local levels," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 140-149.

Articles

1. Emanuele Padovani & Silvia Iacuzzi & Susana Jorge & Liliana Pimentel, 2021. "Municipal financial vulnerability in pandemic crises: a framework for analysis," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 33(4), pages 387-408, April.

   Cited by:

   1. Ricardo Lopes Cardoso & Ricardo Rocha de Azevedo & José Alexandre Magrini Pigatto & Bernardo de Abreu Guelber Fajardo & Armando Santos Moreira da Cunha, 2023. "Lessons from Brazil's unsuccessful fiscal decentralization policy to fight COVID‐19," Public Administration & Development, Blackwell Publishing, vol. 43(2), pages 106-119, May.
   2. Filip Hrůza, 2023. "Analysis of the Financial Behaviour of Czech Municipalities as a Possibility for International Comparisons," Prague Economic Papers, Prague University of Economics and Business, vol. 2023(4), pages 389-410.

2. Adriana Silva & Susana Jorge & Lúcia Lima Rodrigues, 2021. "Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 29(3), pages 345-367, January.

   Cited by:

   1. Fekadu Agmas Wassie & László Péter Lakatos, 2024. "Artificial intelligence and the future of the internal audit function," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-13, December.
   2. Boyle, Erik S., 2024. "How do auditors’ use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).

3. Hermosa del Vasto Paola & del Campo Cristina & Urquía-Grande Elena & Jorge Susana, 2019. "Designing an Accountability Index: A Case Study of South America Central Governments," Central European Journal of Public Policy, Sciendo, vol. 13(2), pages 1-14, December.

   Cited by:

   1. Cañizares-Espada Manuela & Muñoz-Colomina Clara Isabel & Pérez-Estébanez Raquel & Urquía-Grande Elena, 2021. "Transparency and Accessibility in Municipalities: The Case of Social Services in Spain," Central European Journal of Public Policy, Sciendo, vol. 15(1), pages 31-54, June.

4. Susana Jorge & Maria Antónia Jorge de Jesus & Sónia P. Nogueira, 2019. "The use of budgetary and financial information by politicians in parliament: a case study," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 31(4), pages 539-557, November.

   Cited by:

   1. Manel Benzerafa-Alilat & Nino Tandilashvili & Marion Friscia, 2023. "Do parliamentarians use the audits they commission from the Court of Auditors? Exploratory research [Les parlementaires utilisent-ils les audits qu’ils commanditent à la Cour des comptes ? Recherch," Post-Print hal-04390793, HAL.
   2. Susana Jorge & Sónia Nogueira & Maria Antónia Jesus, 2023. "Financial Information Use In Parliamentary Debates In A Changing Context," Public Organization Review, Springer, vol. 23(4), pages 1611-1638, December.
   3. Asifiwe Kyando & Abdiel Abayo & Gwahula Raphael, 2022. "Determinants of the extent of usage of accounting information by Public Accounts Committee in Tanzania public corporations: Moderating role of effective communication," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(9), pages 205-221, December.

5. Susana Jorge & Maria Antónia Jorge de Jesus & Sónia Nogueira, 2016. "Information brokers and the use of budgetary and financial information by politicians: the case of Portugal," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 515-520, November.

   Cited by:

   1. Susana Jorge & Sónia Nogueira & Maria Antónia Jesus, 2023. "Financial Information Use In Parliamentary Debates In A Changing Context," Public Organization Review, Springer, vol. 23(4), pages 1611-1638, December.

6. Jesus, Maria Antónia & Jorge, Susana, 2016. "Accounting basis adjustments and deficit reliability: Evidence from southern European countries," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 77-88.

   Cited by:

   1. Vincent Tawiah, 2023. "The Effect of IPSAS Adoption on Governance Quality: Evidence from Developing and Developed Countries," Public Organization Review, Springer, vol. 23(1), pages 305-324, March.
   2. Vincenzo Sforza & Riccardo Cimini, 2017. "Running the Obstacle Race towards Public Accounting Harmonization in EU-28: A Temporal Study," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(3), pages 1-49, February.
   3. Dasí González, Rosa Mª & Montesinos Julve, Vicente & Vela Bargues, Jose Manuel, 2018. "Towards convergence of government financial statistics and accounting in Europe at central and local levels," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 140-149.

7. Nogueira, Sónia Paula S. & Jorge, Susana Margarida F., 2016. "Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 216-226.

   Cited by:

   1. Laura Saraite-Sariene & Juana Alonso-Cañadas & Federico Galán-Valdivieso & Carmen Caba-Pérez, 2019. "Non-Financial Information versus Financial as a Key to the Stakeholder Engagement: A Higher Education Perspective," Sustainability, MDPI, vol. 12(1), pages 1-19, December.
   2. Mortaza Ghabdian & Yosef Ramezani, 2018. "Investigating the factors affecting the use of financial information in managerial decision-making in governmental organizations," International Review of Management and Marketing, Econjournals, vol. 8(1), pages 126-135.

8. Nuno Ferreira da Cruz & António F. Tavares & Rui Cunha Marques & Susana Jorge & Luís de Sousa, 2016. "Measuring Local Government Transparency," Public Management Review, Taylor & Francis Journals, vol. 18(6), pages 866-893, July.

   Cited by:

   1. Katarina Ott & Velibor Maèkiæ & Mihaela Broniæ, 2019. "Political Stubbornness and Online Local Budget Transparency in Croatia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 553-585.
   2. Tamara Guerrero-Gómez & Andrés Navarro-Galera & David Ortiz-Rodríguez, 2021. "Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America," Sustainability, MDPI, vol. 13(4), pages 1-18, February.
   3. Amine Ferroukhi, 2022. "Local Finance Transparency in Algeria: An Attempt To Diagnose The Official Portals of Local Authorities," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 12(2), pages 74-91.
   4. Bernhard Reinsberg & Haley Swedlund, 2023. "How transparent are aid agencies to their citizens? Introducing the Citizen Aid Transparency Dataset," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 2177-2212, October.
   5. Bozena Guziana, 2021. "Only for Citizens? Local Political Engagement in Sweden and Inclusiveness of Terms," Sustainability, MDPI, vol. 13(14), pages 1-25, July.
   6. Cristina Ponsiglione & Ivana Quinto & Giuseppe Zollo, 2018. "Regional Innovation Systems as Complex Adaptive Systems: The Case of Lagging European Regions," Sustainability, MDPI, vol. 10(8), pages 1-19, August.
   7. Cañizares-Espada Manuela & Muñoz-Colomina Clara Isabel & Pérez-Estébanez Raquel & Urquía-Grande Elena, 2021. "Transparency and Accessibility in Municipalities: The Case of Social Services in Spain," Central European Journal of Public Policy, Sciendo, vol. 15(1), pages 31-54, June.
   8. John Mamokhere, 2022. "Pragmatic implementation and promotion of good governance principles in realizing Sustainable Development Goal Six (6) in South Africa," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(6), pages 20-32, September.
   9. Mª Teresa Balaguer-Coll & Isabel Narbón-Perpiñá & Jesús Peiró-Palomino & Emili Tortosa-Ausina, 2020. "Quality of government and economic growth at the municipal level: Evidence from Spain," Working Papers 2020/04, Economics Department, Universitat Jaume I, Castellón (Spain).
      • Maria Teresa Balaguer‐Coll & Isabel Narbón‐Perpiñá & Jesús Peiró‐Palomino & Emili Tortosa‐Ausina, 2022. "Quality of government and economic growth at the municipal level: Evidence from Spain," Journal of Regional Science, Wiley Blackwell, vol. 62(1), pages 96-124, January.
   10. Shaoling Fu & Hua Liu & Kim Hua Tan & Yuanzhu Zhan & Yalan Ding & Wene Qi, 2018. "How Social Capital Affects the Quality Performance of Agricultural Products: Evidence from a Binary Perspective of China," Sustainability, MDPI, vol. 10(9), pages 1-15, August.
   11. Jayasinghe, Kelum & Adhikari, Pawan & Soobaroyen, Teerooven & Wynne, Andy & Malagila, John & Abdurafiu, Noah, 2021. "Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
   12. Alaimo, Leonardo Salvatore & Galli, Emma & Rizzo, Ilde & Scaglioni, Carla, 2023. "A new index of transparency: Evidence for the Italian municipalities," Socio-Economic Planning Sciences, Elsevier, vol. 89(C).
   13. Maria Isabel Sánchez-Hernández & Manuel Aguilar-Yuste & Juan José Maldonado-Briegas & Jesús Seco-González & Cristina Barriuso-Iglesias & Maria Mercedes Galán-Ladero, 2020. "Modelling Municipal Social Responsibility: A Pilot Study in the Region of Extremadura (Spain)," Sustainability, MDPI, vol. 12(17), pages 1-15, August.
   14. Mourão Paulo Reis & Bronić Mihaela & Stanić Branko, 2023. "The Impact of Local Governments’ Budget Transparency on Debt in Croatia," South East European Journal of Economics and Business, Sciendo, vol. 18(2), pages 21-33, December.
   15. Armenia ANDRONICEANU, 2021. "Transparency In Public Administration As A Challenge For A Good Democratic Governance," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2021(36), pages 149-164, June.
   16. Paweł Charasz & Jan P Vogler, 2021. "Does EU funding improve local state capacity? Evidence from Polish municipalities," European Union Politics, , vol. 22(3), pages 446-471, September.
   17. Bronić Mihaela & Stanić Branko & Prijaković Simona, 2022. "The Effects of Budget Transparency on the Budget Balances and Expenditures of Croatian Local Governments," South East European Journal of Economics and Business, Sciendo, vol. 17(1), pages 111-124, June.
   18. Susana Iglesias-Antelo & Vicente López-López & Antonio Vázquez-Sanmartín, 2021. "Assessing the Influence of Strategic Resources on the Quality of Life in Spanish Cities," Sustainability, MDPI, vol. 13(23), pages 1-19, November.
   19. John Mamokhere, 2022. "Accountability, inclusivity, effectiveness, and leaving no one behind: An exploration of effective governance principles in ensuring clean water and sanitation in South African municipalities," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(10), pages 191-205, December.
   20. Qiuxian Hu & Leibao Zhang & Wenyu Zhang & Shuai Zhang, 2020. "Empirical Study on the Evaluation Model of Public Satisfaction With Local Government Budget Transparency: A Case From China," SAGE Open, , vol. 10(2), pages 21582440209, May.
   21. Francisco J. Alcaraz-Quiles & Andrés Navarro-Galera & David Ortiz-Rodríguez, 2020. "The contribution of the right to information laws in Europe to local government transparency on sustainability," International Environmental Agreements: Politics, Law and Economics, Springer, vol. 20(1), pages 161-178, March.
   22. Khosroshahi, Hossein & Dimitrov, Stanko & Hejazi, Seyed Reza, 2021. "Pricing, greening, and transparency decisions considering the impact of government subsidies and CSR behavior in supply chain decisions," Journal of Retailing and Consumer Services, Elsevier, vol. 60(C).
   23. Daniel Barredo Ibáñez & Pedro Molina Rodríguez-Navas & Narcisa Jessenia Medranda Morales & Vanessa Rodríguez Breijo, 2021. "Health Transparency and Communication on the Government Websites of Ibero-American Countries: The Cases of Chile, Colombia, Ecuador, and Spain," IJERPH, MDPI, vol. 18(12), pages 1-16, June.
   24. Muhammad Faraz Riaz & João Leitão & Uwe Cantner, 2022. "Measuring the efficiency of an entrepreneurial ecosystem at municipality level: does institutional transparency play a moderating role?," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 12(1), pages 151-176, March.
   25. Francesca Manes Rossi & Luca Ferri & Annamaria Zampella & Adele Caldarelli, 2021. "La disclosure nei piani anticorruzione degli enti locali in Italia," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 153-174.

9. Maria Antónia Jesus & Susana Jorge, 2010. "From Governmental Accounting to National Accounting: Implications on the Portuguese Central Government Deficit," Notas Económicas, Faculty of Economics, University of Coimbra, issue 31, pages 24-46, June.

   Cited by:

   1. Maria Antónia Jorge de Jesus & Susana Margarida Jorge, 2012. "Governmental Accounting versus National Accounts: Implications of different accounting bases on EU member-States Central Government deficit/surplus," Working Papers Series 2 12-01, ISCTE-IUL, Business Research Unit (BRU-IUL).
   2. Milana Otrusinová & Eliška Pastuszková, 2013. "Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2593-2602.
   3. Jesus, Maria Antónia & Jorge, Susana, 2016. "Accounting basis adjustments and deficit reliability: Evidence from southern European countries," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 77-88.

10. Susana Jorge & Manuel José da Rocha Armada, 2001. "Factores determinantes do endividamento: uma análise em painel," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 5(2), pages 9-31.

    Cited by:

    1. António Morão Lourenço & Eduardo Carmo Oliveira, 2017. "Determinants of debt: Empirical evidence on firms in the district of Santarém in Portugal," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 30-31, Abril-Jun.

More information

Research fields, statistics, top rankings, if available.

Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 1 paper announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.

1. NEP-ACC: Accounting and Auditing (1) 2012-08-23
2. NEP-ICT: Information and Communication Technologies (1) 2012-08-23

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