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Faculdade de Economia da Universidade de CoimbraSUSANA JORGE

Doutorada em Contabilidade e Finanças (Birmingham Business School)
+351 239790500

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

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