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Reflections on the Accounting Framework of Public Interest Cooperatives in Portugal

Reflections on the Accounting Framework of Public Interest Cooperatives in Portugal

Ana Maria Bandeira, Deolinda Meira, Brízida Tomé
Copyright: © 2018 |Pages: 13
ISBN13: 9781522537311|ISBN10: 1522537317|EISBN13: 9781522537328
DOI: 10.4018/978-1-5225-3731-1.ch020
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MLA

Bandeira, Ana Maria, et al. "Reflections on the Accounting Framework of Public Interest Cooperatives in Portugal." Handbook of Research on Modernization and Accountability in Public Sector Management, edited by Graça Maria do Carmo Azevedo, et al., IGI Global, 2018, pp. 433-445. https://doi.org/10.4018/978-1-5225-3731-1.ch020

APA

Bandeira, A. M., Meira, D., & Tomé, B. (2018). Reflections on the Accounting Framework of Public Interest Cooperatives in Portugal. In G. Azevedo, J. da Silva Oliveira, R. Marques, & A. Ferreira (Eds.), Handbook of Research on Modernization and Accountability in Public Sector Management (pp. 433-445). IGI Global. https://doi.org/10.4018/978-1-5225-3731-1.ch020

Chicago

Bandeira, Ana Maria, Deolinda Meira, and Brízida Tomé. "Reflections on the Accounting Framework of Public Interest Cooperatives in Portugal." In Handbook of Research on Modernization and Accountability in Public Sector Management, edited by Graça Maria do Carmo Azevedo, et al., 433-445. Hershey, PA: IGI Global, 2018. https://doi.org/10.4018/978-1-5225-3731-1.ch020

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Abstract

The purpose of this chapter is to determine whether the current accounting standards of public interest cooperatives in Portugal are adequate, taking into account the social object, particularly the pursuit of furthering public interest and the nature of the subjects that integrate it. Thus, through the methodology of content analysis, the authors analyze the various policies and accounting legislation as well as the literature available on this topic. Through the classification and analysis of the main characteristics of these cooperatives, the authors conclude that they should be subject to the Public Administration's accounting regime in order to respond to the needs of different users of information.

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