Department of Business and Legal Sciences, Polytechnic Institute of BragançaSÓNIA NOGUEIRA
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.
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
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
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
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
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
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
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
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
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
Do Politicians at Central Level Use Accounting Information? Some Evidence from the Portuguese Case.
AECA
Publication date: 2016
Type of publication: Journal Article
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
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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