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Department of Business and Legal Sciences, Polytechnic Institute of BragançaSÓNIA NOGUEIRA

Ph.D. in Business Economics (Universidad Autónoma de Madrid)
+ 351 253 601 944

Sónia Nogueira is a Professor of the School of Public Management, Communication and Tourism (EsACT) at the Polytechnic Institute of Bragança (IPB) since 2000. She becomes an Assistant Professor in 2013 at the same school. Currently Sónia is lecturing Public Sector Accounting and Public Audit and Management, both at undergraduate and postgraduate levels. Her research interests are focused on Public Sector Accounting and Management, with an emphasis on the Local Government area – Financial Reporting.

Sónia was awarded her first degree in Audit and Management Control (School of Technology and Management, Polytechnic Institute of Bragança) in 1999, MsC in Management and Accounting (Economics and Business School, University of Minho, Portugal) in 2006, sufficiency researcher in Accounting and Business Organization (Business and Economic Sciences School, Autonomous University of Madrid, Spain) in 2010 and PhD in Economics and Business – Local Government Accounting (Business and Economic Sciences School, Autonomous University of Madrid, Spain) in 2012.

Sónia has been the author of national and international communications on Public Sector Accounting, specifically on local government accounting, such as the communication present in European Group for Public Administration (EGPA) Conference in 2016, Comparative International Governmental Accounting Research (CIGAR) Conference in 2016, others. She also is a co-author of the book “Balanced Scorecard Applied to Public Administration” (2007, Lisbon, Portugal: Publisher Team).

She has receiving the award “Luiz Chaves de Almeida” – 2010, attributed in 2011, for the research “Usefulness of financial information municipal for decision-making internal users: the case of the municipality of Bragança” and the frist awards by open concourse – Awars Accounting “Luiz Chaves de Almeida” – 2013 with the project title “The Financial Reporting in the Decision-Making of Political and Municipal Managers. Empirical Evidence for Portugal”, attributed in 2014.

Research Areas

Usefulness of financial reporting in the context of decision-making of Local Government.
Publications

Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council

Public Money & Management

Publication date: 2023

Type of publication: Journal Article

URL: https://doi.org/10.1080/09540962.2022.2120279

The institutionalization of public sector accounting reforms: the role of pilot entities

Journal of Public Budgeting, Accounting & Financial Management

Publication date: 2021

Type of publication: Journal Article

URL: https://doi.org/10.1108/JPBAFM-08-2019-0125

Princípios do Código de Procedimento Administrativo e seus Contributos para a Accountability: o Caso Português

Contabilidade Gestão e Governança

Publication date: 2021

Type of publication: Journal Article

URL: https://doi.org/10.51341/1984-3925_2021v24n3a11

Avaliação da Satisfação dos Munícipes: Estudo de Caso dos Municípios da Ilha de São Nicolau

XXX Jornadas Luso-Espanholas “Cooperação Transfronteiriça: Desenvolvimento e Coesão Territorial)

Publication date: 2020

Type of publication: Conference Paper

A autonomia das autarquias locais e o processamento da despesa pública

XXX Jornadas Luso-Espanholas de Gestão Científica “Cooperação Transfronteiriça: Desenvolvimento e Coesão Territorial”

Publication date: 2020

Type of publication: Conference Paper

Avaliação da satisfação dos munícipes: estudo de caso dos municípios da ilha de São Nicolau

XXX Jornadas Luso-Espanholas de Gestão Científica “Cooperação Transfronteiriça: Desenvolvimento e Coesão Territorial” (4-8 de fevereiro)

Publication date: 2020

Type of publication: Conference Abstract

As despesas por funções dos municípios portugueses: estudo dos seus determinantes

XXX Jornadas Luso-Espanholas de Gestão Científica “Cooperação Transfronteiriça: Desenvolvimento e Coesão Territorial”

Publication date: 2020

Type of publication: Conference Abstract

Film marketing action plan for film-induced tourism destinations: the case of the island of Sao Nicolau

33rd IBIMA Conference International Business Information Management Association (IBIMA)

Publication date: 2019

Type of publication: Conference Paper

Financial imbalance in Portuguese local governments: a descriptive analysis

33rd IBIMA Conference International Business Information Management Association (IBIMA)

Publication date: 2019

Type of publication: Conference Paper

The use of budgetary and financial information by politicians in parliament: a case study

Journal of Public Budgeting, Accounting & Financial Management

Publication date: 2019

Type of publication: Journal Article

URL: https://doi.org/10.1108/JPBAFM-11-2018-0135

A Reforma da Contabilidade Pública em Portugal e o Uso da Informação Financeira pelos Políticos

Em Memória de João Carvalho. Estudos sobre Contabilidade, Finanças e Políticas Públicas

Publication date: 2019

Type of publication: Book Chapter

URL: http://hdl.handle.net/10198/21063

Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal

Journal of Comparative Policy Analysis: Research and Practice

Publication date: 2019

Type of publication: Journal Article

URL: https://doi.org/10.1080/13876988.2019.1579976

Determinants of local governments’ efficiency: evidence from Portuguese municipalities

33rd IBIMA Conference International Business Information Management Association (IBIMA)

Publication date: 2019

Type of publication: Conference Paper

The impact of internal auditing on public management: the case of portuguese local authorities

Publication date: 2018

Type of publication: Conference Paper

Transparency in Portuguese Local Government: A Study of its Determinants

European Financial and Accounting Journal

Publication date: 2018

Type of publication: Journal Article

URL: http://dx.doi.org/10.18267/j.efaj.196

Fatores determinantes da transparência municipal: evidência empírica em Portugal

Publication date: 2017

Type of publication: Conference Paper

Determinantes da transparência na gestão pública dos municípios portugueses

Publication date: 2017

Type of publication: Conference Paper

Fatores determinantes da condição financeira das instituições de ensino superior público

Publication date: 2017

Type of publication: Conference Paper

The perceived usefulness of financial information for decision making in Portuguese municipalities

Journal of Applied Accounting Research

Publication date: 2017

Type of publication: Journal Article

URL: https://doi.org/10.1108/JAAR-05-2014-0052

The perceived usefulness of financial information for decision making in Portuguese municipalities the importance of internal control

Journal of Applied Accounting Research

Publication date: 2017

Type of publication: Journal Article

URL: http://www.scopus.com/inward/record.url?eid=2-s2.0-85009787616&partnerID=MN8TOARS

Fatores Determinantes da Transparência nos Municípios Portugueses

AECA

Publication date: 2016

Type of publication: Journal Article

URL: http://hdl.handle.net/10198/13771

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

AECA

Publication date: 2016

Type of publication: Journal Article

URL: http://hdl.handle.net/10198/13864

The adoption of IPSASs in the Iberian Peninsula: the perspective of the standar-setters

Publication date: 2016

Type of publication: Conference Paper

Importância e utilidade da informação financeira e orçamental: perceção dos responsáveis das Juntas de Freguesia do distrito de Bragança

I Congresso Internacional de Contabilidade Pública “O SNC na Administração Pública. O desafio da mudança”

Publication date: 2016

Type of publication: Conference Abstract

Information brokers and the use of budgetary and financial information by politicians: the case of Portugal

Public Money and Management

Publication date: 2016

Type of publication: Journal Article

URL: http://www.scopus.com/inward/record.url?eid=2-s2.0-84988908305&partnerID=MN8TOARS

Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal

Revista de Contabilidad

Publication date: 2016

Type of publication: Journal Article

URL: http://www.scopus.com/inward/record.url?eid=2-s2.0-84951299275&partnerID=MN8TOARS

A contabilidade pública em São Tomé e Príncipe: situação atual e perspetivas futuras

Publication date: 2015

Type of publication: Conference Paper

Accountability e a informação financeira nos Governos Locais de São Tomé e Príncipe

III Encontro de Jovens Investigadores do Instituto Politécnico de Bragança

Publication date: 2015

Type of publication: Conference Poster

El papel de la información financiera en el proceso de accountability: el caso de los ayuntamientos de São Tomé y Príncipe

Publication date: 2015

Type of publication: Conference Paper

A Utilidade e as Necessidades de Informação dos Utilizadores do Relato Financeiro Municipal para as Tomadas de Decisão

Revista Portuguesa de Contabilidade

Publication date: 2015

Type of publication: Journal Article

URL: http://hdl.handle.net/10198/12784

The use of budgetary and financial information by politicians in Portugal: the role of technical advisors

15th Biennial CIGAR Conference

Publication date: 2015

Type of publication: Conference Paper

A utilização da informação contabilística na campanha eleitoral autárquica: estudo exploratório nos municípios de Trás os Montes e Alto Douro

Publication date: 2014

Type of publication: Conference Paper

A influência da conjuntura económico-financeira no endividamento dos municípios portugueses

Publication date: 2014

Type of publication: Conference Paper

A influência da conjuntura económica-financeira no endividamento dos municípios portugueses

20th APDR Congress “Renaissance of the regions of Southern Europe”

Publication date: 2014

Type of publication: Conference Abstract

The usefulness of financial reporting for internal decision-making in portuguese municipalities

Publication date: 2013

Type of publication: Conference Paper

The usefulness of fınancial reporting for internal decision-making in Portuguese municipalities

Management Research

Publication date: 2013

Type of publication: Journal Article

URL: http://www.scopus.com/inward/record.url?eid=2-s2.0-85019532530&partnerID=MN8TOARS

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