O grau de implementação da Norma Pública de Contabilidade de Gestão nos municípios do distrito do Porto

Abstract

The Public Administration’s Accounting Standardisation System has been a reference for public accounting in Portugal since 2015. The application of the public accounting standard 27, the management accounting standard, has been minimal, despite its importance in calculating costs, planning, and decision-making. This study aims to analyse its implementation level in Porto’s district municipalities. From 2020 to 2022, the Reports and Accounts were analysed concerning management accounting disclosures. The results show that only six out of 18 municipalities implemented the standard at two levels – high and intermediate. This low level of implementation can compromise the credibility of public institutions and make accountability to society difficult, damaging citizen trust and participation in the management of public resources. This study contributes to harmonizing public accounts by implementing accounting standard 27 and can lead to political reflections on the challenges faced in its application, to guide the creation of measures and programs aimed at this type of public entities, fundamental to the exercise of State functions at the local level.