Tools, Strategies, and Practices for Modern and Accountable Public Sector Management

395 Pages·8.709 MB·English

by  Graca Azevedo, jonas oliveira, Rui Pedro Marques, Augusta Ferreira

Tools, Strategies, and
Practices for Modern and
Accountable Public Sector
Management
Graça Azevedo
University of Aveiro, Portugal
Jonas Oliveira
Instituto Universitário de Lisboa (ISCTE-IUL), Portugal
Rui Pedro Marques
University of Aveiro, Portugal
Augusta Ferreira
University of Aveiro, Portugal
A volume in the Advances in
Electronic Government, Digital
Divide, and Regional Development
(AEGDDRD) Book Series
Published in the United States of America by
IGI Global
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Library of Congress Cataloging-in-Publication Data
Names: Azevedo, Graça Maria do Carmo, editor.
Title: Tools, strategies, and practices for modern and accountable public
sector management / Graça Azevedo, Jonas Oliveira, Rui Pedro Marques,
and Augusta Ferreira, editors.
Description: Hershey, PA : Information Science Reference, [2020] | Includes
bibliographical references and index. | Summary: “”This book explores
current developments and future directions of the regulation, financial
management, and sustainability of public institutions”--Provided by
publisher”-- Provided by publisher.
Identifiers: LCCN 2019027754 (print) | LCCN 2019027755 (ebook) | ISBN
9781799813859 (hardcover) | ISBN 9781799813866 (paperback) | ISBN
9781799813873 (ebook)
Subjects: LCSH: Finance, Public--Accounting. | Public administration.
Classification: LCC HJ9733 .T66 2020 (print) | LCC HJ9733 (ebook) | DDC
657/.835--dc23
LC record available at https://lccn.loc.gov/2019027754
LC ebook record available at https://lccn.loc.gov/2019027755

This book is published in the IGI Global book series Advances in Electronic Government, Digital
Divide, and Regional Development (AEGDDRD) (ISSN: 2326-9103; eISSN: 2326-9111)
British Cataloguing in Publication Data
A Cataloguing in Publication record for this book is available from the British Library.
All work contributed to this book is new, previously-unpublished material.
The views expressed in this book are those of the authors, but not necessarily of the publisher.
For electronic access to this publication, please contact: [email protected].
Advances in Electronic
Government, Digital Divide,
and Regional Development
(AEGDDRD) Book Series
ISSN:2326-9103
EISSN:2326-9111
Editor-in-Chief: Zaigham Mahmood, University of Derby, UK & North
West University, South Africa
Mission
The successful use of digital technologies (including social media and mobile technologies) to provide public services
and foster economic development has become an objective for governments around the world. The development
towards electronic government (or e-government) not only affects the efficiency and effectiveness of public services,
but also has the potential to transform the nature of government interactions with its citizens. Current research
and practice on the adoption of electronic/digital government and the implementation in organizations around the
world aims to emphasize the extensiveness of this growing field.
The Advances in Electronic Government, Digital Divide & Regional Development (AEGDDRD) book
series aims to publish authored, edited and case books encompassing the current and innovative research and
practice discussing all aspects of electronic government development, implementation and adoption as well the
effective use of the emerging technologies (including social media and mobile technologies) for a more effective
electronic governance (or e-governance).
Coverage
• Urban Development, Urban Economy
IGI Global is currently accepting
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• Adoption of Innovation with Respect to E-Government
• Social Media, Web 2.0, and Mobile Technologies in E-
Government
• Public Information Management, Regional Planning, Rural
Development
• Issues and Challenges in E-Government Adoption
The Advances in Electronic Government, Digital Divide, and Regional Development (AEGDDRD) Book Series (ISSN
2326-9103) is published by IGI Global, 701 E. Chocolate Avenue, Hershey, PA 17033-1240, USA, www.igi-global.com. This
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Titles in this Series
For a list of additional titles in this series, please visit:
https://www.igi-global.com/book-series/advances-electronic-government-digital-divide/37153
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701 East Chocolate Avenue, Hershey, PA 17033, USA
Tel: [phone] x100 • Fax: [phone]
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Editorial Advisory Board
Ana Maria Bandeira, Higher Institute of Accounting and Administration of Porto,
Portugal
Ricardo Biscaia, Portucalense University, Portugal
Manuel Castelo Branco, School of Economics and Management, University of
Porto, Portugal
Alberto J. Costa, Higher Institute of Accounting and Administration, University of
Aveiro, Portugal
Russell Craig, Victoria University, Australia
Catarina Delgado, School of Economics and Management, University of Porto,
Portugal
Maria José Fernandes, Polytechnic Institute of Cávado and Ave, Portugal
Aldónio Ferreira, Monash University, Australia
Cristina Góis, Higher Institute of Accounting and Administration of Coimbra, Portugal
Patrícia Gomes, Polytechnic Institute of Cávado and Ave, Portugal
Liang Guo, California State University, USA
Ulrike Hugl, Innsbruck University, Austria
Helena Coelho Inácio, Higher Institute of Accounting and Administration, University
of Aveiro, Portugal
Susana Jorge, University of Coimbra, Portugal & CICP, University of Minho, Portugal
Ninel Nesheva-Kiosseva, New Bulgarian University, Bulgaria
Philip Linsley, York University, UK
Ana Isabel Lopes, ISCTE Business School, Portugal
Arminda Lopes, Polytechnic Institute of Castelo Branco, Portugal
Isabel Lourenço, ISCTE Business School, Portugal
Marco Maffei, University of Naples Federico II, Italy
Fábio Magalhães, Faculty of Applied and Social Sciences of Petrolina, Brazil
Melina Manochin, Aston University, UK

Ana Melo, University of Aveiro, Portugal
Ana Isabel Morais, ISEG – Lisbon School of Economics and Management, Portugal
Rui Mota, Higher Institute of Accounting and Administration, University of Aveiro,
Portugal
Sónia Nogueira, Polytechnic Institute of Bragança, Portugal & Research Center in
Political Science (CICP), Portugal
Isabel Pedrosa, Polytechnic Institute of Coimbra, Portugal
Verónica Ribeiro, Polytechnic Institute of Cávado and Ave, Portugal
Lúcia Lima Rodrigues, School of Economics and Management, University of Minho,
Portugal
María Del Mar Miras Rodríguez, University of Extremadura, Spain
Susana Rua, Polytechnic Institute of Cávado and Ave, Portugal
Carlos Santos, Higher Institute of Accounting and Administration, University of
Aveiro, Portugal
Sara Serra, Polytechnic Institute of Cávado and Ave, Portugal
Delfina Sá Soares, University of Minho, Portugal
Miklos Vasarherlyi, Rutgers Business School, Rutgers University, USA
List of Reviewers
Deborah Agostino, Milano Politechnic, Italy
José Aguado-Romero, University of Granada, Spain
Elvettin Akman, Süleyman Demirel University, Turkey
Desi Arisandi, Rutgers Business School, Rutgers University, USA
Christopher Boachie, Central University College, Ghana
Maria del Carmen Caba-Pérez, University of Almeria, Spain
Cristini Carini, University of Brescia, Italy
Francesca Costanza, University of Palermo, Italy
Andreea Ioana Coste, Faculty of Economics and Business Administration, Babes-
Bolyai University, Romania
Andrei Razvan Crisan, Babes-Bolyai University of Cluj-Napoca, Romania
Ana Campos Cruz, University of Aveiro, Portugal
Beatriz Cuadrado-Ballesteros, University of Salamanca, Spain
Isabel García-Sanchez, University of Salamanca, Spain
Vera Godinho, University of Aveiro, Portugal
Chitra Sriyani De Silva Lokuwaduge, College of Business, Victoria University,
Melbourne, Australia
Cidália Maria Mota Lopes, Coimbra Business School, Portugal
Antonio Manuel López-Henández, University of Granada, Spain
Fábio Magalhães, Faculty of Applied and Social Sciences of Petrolina, Brazil

Robert Nesbitt, Norfolk and Suffolk NHS Foundation Trust, UK
Tudor Oprisor, Babes-Bolyai University of Cluj-Napoca, Romania
Mirko Pečarič, Faculty of Administration, University of Ljubljana, Slovenia
Tarek Rana, La Trobe University, Australia
Paul L. Rideru, University of Craiova, Romania
Álvaro Rocha, University of Coimbra, Portugal
Elina De Simone, Parthenope University of Naples, Italy
Maria da Conceição Tavares, University of Aveiro, Portugal
Claudio Teodori, University of Brescia, Italy
Adriana Tirun-Tudor, Faculty of Economics and Business Administration,
Babes-Bolyai University, Romania
Table of Contents
Preface................................................................................................................xvii
Acknowledgment...............................................................................................xxii
Chapter 1
Be.Attentive.to.Public.Employees:.They.Are.the.Source.of.Mentality.and.
Health.of.Public.Administration.............................................................................1
Mirko Pečarič, Faculty of Public Administration, University of
Ljubljana, Slovenia
Chapter 2
Accounting.Reforms.for.Accountable.Public.Sector.Management:.A.Sri.
Lankan.Study........................................................................................................41
Chitra Sriyani De Silva Lokuwaduge, Victoria University, Melbourne,
Australia
Keshara M. De Silva Godage, RMIT University, Australia
Chapter 3
Reporting.Entity.in.the.Consolidated.Financial.Statements:.Theory.and.Case.
Study.....................................................................................................................65
Cristian Carini, University of Brescia, Italy
Claudio Teodori, University of Brescia, Italy
Chapter 4
The.Process.of.Modernization.of.the.Public.Accounting.Systems.in.the.
Central.American.Countries.................................................................................97
Carlos Eduardo Araya-Leandro, University of Costa Rica, Costa Rica
Maria del Carmen Caba-Pérez, University of Almeria, Spain
Antonio Manuel López-Hernández, University of Granada, Spain

Chapter 5
Research.Methods.and.Methodologies.Used.in.Studies.on.Social..
Accounting..........................................................................................................123
Maria da Conceição da Costa Tavares, University of Aveiro, Portugal
Alcina Portugal Dias, Polytechnic Institute of Porto, Portugal
Chapter 6
Accountability.Practices.and.Their.Importance.for.the.Management.of.Public.
Sector.Entities:.A.Literature.Review..................................................................151
Maria Cristina Ribeiro da Silva Ribeiro da Silva Couto, University of
Aveiro, Portugal
Augusta da Conceição Santos Ferreira, University of Aveiro, Portugal
Chapter 7
Internet.Financial.Reporting.in.Local.Governments:.An.Empirical.Study.in.
the.MERCOSUR.Countries................................................................................169
Fábio Rodrigues Magalhães, Faculty of Applied and Social Sciences of
Petrolina, Brazil
Carlos Santos, University of Aveiro, Portugal
Augusta Ferreira, University of Aveiro, Portugal
Chapter 8
Disclosure.of.Financial.Information.via.the.Internet.by.the.Portuguese.Local.
Authorities..........................................................................................................196
Helena Carla Antunes Mendes, ISCA, University of Aveiro, Portugal
Carlos Santos, University of Aveiro, Portugal
Augusta Ferreira, ISCA, University of Aveiro, Portugal
Rui Pedro Figueiredo Marques, University of Aveiro, Portugal
Graça Azevedo, ISCA, University of Almería, Portugal
Jonas da Silva Oliveira, Instituto Universitário de Lisboa (ISCTE-IUL),
Portugal
Chapter 9
Effects.of.Patient.Mobility.on.Healthcare.Systems:.A.Dynamic.Performance.
Management.View..............................................................................................227
Francesca Costanza, LUMSA University, Palermo, Italy
Chapter 10
Organisational.Risk.Management.Plan:.The.Application.of.FMEA.
Methodology.......................................................................................................258
Marisa Pinho, University of Aveiro, Portugal
Carlos Santos, University of Aveiro, Portugal