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Faculty of Economics, University of CoimbraSUSANA JORGE

Ph.D. in Accounting and Finances (Birmingham Business School)
susjor@fe.uc.pt
+351 239790500
ORCID
Scopus
Ciência ID
Research ID

Susana Jorge is a Professor of Public Sector Accounting and Financial Business Accounting at the Faculty of Economics of the University of Coimbra, and an integrated member of the Research Center in Political Science (CICP), working within the group of public finance and accounting.

Susana is a member of the Portuguese public sector accounting standard-setter since March 2013, and has been deeply involved in the preparation of the new IPSAS-based public sector accounting system. As a consequence of this participation, Susana is also involved in an international project addressing the public sector accounting reforms as a result of the IPSAS adoption in the Iberian Peninsula.

Since a few years, she has also been involved in several research international networks, related to public sector accounting and management: CIGAR – Comparative International Governmental Accounting Research (Board Member since June 2009); EGPA – European Group of Public Management (PSG XII in “Public Sector Financial Management”); and IRSPM – International Research Society for Public Management (SIG in “Accounting, Accountability and Performance Measurement”). Susana is a member of GRUDIS – Portuguese Network of Accounting Research too, since 2008.

Research Areas

Susana Jorge works in public sector financial reporting in different perspectives. Recently she has worked in the relationship between governmental accounting (micro perspective) and the national accounts (macro perspective), also linked with transparency and open government issues. Her research focuses relies especially on the local government context.

Regarding recent projects, Susana became involved in issues related to the use of accounting information by politicians and the role of information intermediaries in this setting.

Publications

Reflections on being CIGAR Executive Board Chair

Public Money & Management

Publication date: 2023

Type of publication: Journal Article

URL: https://doi.org/10.1080/09540962.2023.2254974

Measuring local public expenditure effectiveness using sustainable development goals

International Journal of Public Sector Management

Publication date: 2023

Type of publication: Journal Article

URL: https://doi.org/10.1108/IJPSM-01-2023-0003

The IPSASB’s Conceptual Framework and views on selected national frameworks

European Public Sector Accounting

Publication date: 2023

Type of publication: Book Chapter

Reporting components and reliability issues

European Public Sector Accounting

Publication date: 2023

Type of publication: Book Chapter

European Public Sector Accounting

Publication date: 2023

Type of publication: Book

URL: https://doi.org/10.14195/978-989-26-2464-8

Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges

Public Money & Management

Publication date: 2023

Type of publication: Journal Article

URL: https://doi.org/10.1080/09540962.2023.2256575

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

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

Local Government Studies

Publication date: 2023

Type of publication: Journal Article

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

Debate: Data science challenges to financial information in the public sector

Public Money & Management

Publication date: 2023

Type of publication: Journal Article

URL: https://doi.org/10.1080/09540962.2023.2221526

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

FINANCIAL INFORMATION USE IN PARLIAMENTARY DEBATES IN A CHANGING CONTEXT

Public Organization Review

Publication date: 2023

Type of publication: Journal Article

URL: https://doi.org/10.1007/s11115-023-00709-1

Public sector accounting: educating for reform challenges

Public Money and Management

Publication date: 2023

Type of publication: Journal Issue

European Public Sector Accounting (2nd edition)

IUC – Imprensa da Universidade de Coimbra

Publication date: 2023

Type of publication: Edited Book

URL: https://doi.org/10.14195/978-989-26-2464-8

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

Financial Vulnerability

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

Publication date: 2022

Type of publication: Book Chapter

URL: https://www.routledge.com/Local-Governments-Financial-Vulnerability-Analysing-the-Impact-of-the/Padovani-Scorsone-Iacuzzi-Souza/p/book/9781032228099

Public sector accounting education—stocktaking, challenges and innovations

Public Money and Management

Publication date: 2022

Type of publication: Journal Issue

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

Local government auditing in Portugal

Auditing practices in local governments. An international comparison

Publication date: 2022

Type of publication: Book Chapter

URL: https://books.emeraldinsight.com/page/detail/auditing-practices-in-local-governments/?k=9781801170864

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

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

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

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

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

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

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

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

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

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