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Faculdade de Economia da Universidade de CoimbraSUSANA JORGE

Doutorada em Contabilidade e Finanças (Birmingham Business School)
susjor@fe.uc.pt
+351 239790500
ORCID
Scopus
Ciência ID
Research ID

Susana Jorge é Professora de Contabilidade no Setor Público de Contabilidade Financeira de Empresas na Faculdade de Economia da Universidade de Coimbra, e membro integrado do Centro de Investigação em Ciência Política (CICP), atuando no âmbito do grupo de finanças públicas e contabilidade.

Susana tem estado profundamente envolvida na preparação do novo sistema contabilístico do setor público baseado nas IPSAS. Como consequência desta participação, Susana também está envolvida num projeto internacional que trata das reformas contabilistícas do setor público como resultado da adoção das IPSAS na Península Ibérica.

Desde há alguns anos, Susana tem estado associada a várias redes internacionais de investigação, relacionadas com contabilidade e gestão do setor público: CIGAR – Comparative International Governmental Accounting Research (Membro do Conselho desde junho de 2009); EGPA – European Group of Public Management (PSG XII em “Public Sector Financial Management”); eIRSPM – International Research Society for Public Management (SIG em “Accounting, Accountability and Performance Measurement”). Susana é também membro do GRUDIS – Portuguese Network of Accounting Research desde 2008.

Áreas de Interesse e de Investigação

Susana Jorge tem recentemente trabalhado na relação entre contabilidade governamental (perspectiva micro) e as contas nacionais (perspectiva macro), também associadas à transparência e questões governamentais. Os seus focos de investigação estão sobretudo associados ao contexto do governo local.

Em relação a projetos recentes, Susana envolveu-se em questões relacionadas com o uso da informação contabilistíca por políticos e o papel dos intermediários de informação nesse cenário.

Publicações

The institutional environment of gender budgeting: Learning from the Portuguese experience

Public Money & Management

Publication date: 2023

Type of publication: Journal Article

URL: https://doi.org/10.1080/09540962.2023.2165274

Financial Vulnerability

Local governments’ financial vulnerability: analyzing the impact of the Covid-19 Pandemic

Publication date: 2022

Type of publication: Book Chapter

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: 2022

Type of publication: Journal Article

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

Municipal revenue over-budgeting: a dynamic analysis of its determinants

Local Government Studies

Publication date: 2022

Type of publication: Journal Article

URL: https://doi.org/10.1080/03003930.2021.2025359

Editorial

Public Money & Management

Publication date: 2022

Type of publication: Journal Article

URL: https://doi.org/10.1080/09540962.2022.2099143

New development: The development of standardized charts of accounts in public sector accounting

Public Money & Management

Publication date: 2022

Type of publication: Journal Article

URL: https://doi.org/10.1080/09540962.2022.2106680

Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government

International Journal of Public Administration

Publication date: 2021

Type of publication: Journal Article

URL: https://doi.org/10.1080/01900692.2021.2011315

The Institutionalization of a New Accrual-based Public Sector Accounting System: The Case of Cape Verde*

International Journal of Public Administration

Publication date: 2021

Type of publication: Journal Article

URL: https://doi.org/10.1080/01900692.2020.1728312

Municipal financial vulnerability in pandemic crises: a framework for analysis

Journal of Public Budgeting, Accounting & Financial Management

Publication date: 2021

Type of publication: Journal Article

URL: https://doi.org/10.1108/JPBAFM-07-2020-0129

The Institutionalization of a New Accrual-based Public Sector Accounting System: The Case of Cape Verde*

International Journal of Public Administration

Publication date: 2021

Type of publication: Journal Article

URL: http://www.scopus.com/inward/record.url?eid=2-s2.0-85080933742&partnerID=MN8TOARS

Foreword: 2021 CIGAR annual issue

Public Money and Management

Publication date: 2021

Type of publication: Journal Article

URL: http://www.scopus.com/inward/record.url?eid=2-s2.0-85111976415&partnerID=MN8TOARS

The application of the IPSAS in Portugal

Challenges in the adoption of International Public Sector Accounting Standards: the experience of the Iberian Peninsula as a front runner

Publication date: 2021

Type of publication: Book Chapter

URL: https://www.palgrave.com/gp/book/9783030631246

Debate: On the ‘why’ of gender budgeting

Public Money & Management

Publication date: 2021

Type of publication: Journal Article

URL: https://doi.org/10.1080/09540962.2021.1936935

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

Debate: On the ‘why’ of gender budgeting

Public Money & Management

Publication date: 2021

Type of publication: Journal Article

URL: https://doi.org/10.1080/09540962.2021.1936935

Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?

International Journal of Accounting and Information Management

Publication date: 2021

Type of publication: Journal Article

URL: http://www.scopus.com/inward/record.url?eid=2-s2.0-85104261355&partnerID=MN8TOARS

Country Performance in the South American Region: A Multivariate Analysis

International Journal of Public Administration

Publication date: 2021

Type of publication: Journal Article

URL: https://doi.org/10.1080/01900692.2020.1728314

The role of internal auditing in promoting accountability in Higher Education Institutions

Revista de Administração Pública

Publication date: 2020

Type of publication: Journal Article

URL: https://doi.org/10.1590/0034-761220190267x

The role of internal auditing in promoting accountability in higher education institutions,O papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superior,El papel de la auditoría interna en la promoción de la accountability en las Instituciones de Educación Superior

Revista de Administracao Publica

Publication date: 2020

Type of publication: Journal Article

URL: http://www.scopus.com/inward/record.url?eid=2-s2.0-85086176373&partnerID=MN8TOARS

Comparability in IPSASs: Lessons to be Learned for the European Standards

Accounting in Europe

Publication date: 2020

Type of publication: Journal Article

URL: https://doi.org/10.1080/17449480.2020.1742362

Emerging Topics in Management Studies

Publication date: 2020

Type of publication: Book

URL: https://doi.org/10.14195/978-989-26-1990-3

Are higher education institutions in Europe preparing students for IPSAS?

International Journal of Public Sector Management

Publication date: 2020

Type of publication: Journal Article

URL: http://www.scopus.com/inward/record.url?eid=2-s2.0-85070281038&partnerID=MN8TOARS

Scope of General Purpose Financial Reporting: An Accountability Perspective

Practice-Relevant Accrual Accounting for the Public Sector

Publication date: 2020

Type of publication: Book Chapter

URL: http://dx.doi.org/10.1007/978-3-030-51595-9_4

The Institutionalization of a New Accrual-based Public Sector Accounting System: The Case of Cape Verde

International Journal of Public Administration

Publication date: 2020

Type of publication: Journal Article

URL: https://doi.org/10.1080/01900692.2020.1728312

Nationalism versus globalization: public sector accounting international harmonization and national resistance

Emerging topics in Management Studies

Publication date: 2020

Type of publication: Book Chapter

URL: https://doi.org/10.14195/978-989-26-1990-3_3

A vulnerabilidade financeira dos municípios portugueses face à pandemia Covid-19

Um vírus que nos re(une): reflexões da FEUC

Publication date: 2020

Type of publication: Book Chapter

A reforma da Administração Pública em Cabo Verde: impacto na criação de emprego público

Desafios da Governação: o mercado de trabalho em Cabo Verde

Publication date: 2020

Type of publication: Book Chapter

Teaching sustainable development in business sciences degrees: evidence from Portugal

Sustainability Accounting, Management and Policy Journal

Publication date: 2020

Type of publication: Journal Article

URL: http://dx.doi.org/10.1108/sampj-10-2019-0365

O papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superior

Revista de Administração Pública

Publication date: 2020

Type of publication: Journal Article

URL: https://doi.org/10.1590/0034-761220190267

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