Public Management Seminars III - Susana Jorge

ABSTRACT

This paper offers an overview of the literature on politicians’ use of financial and non-financial information in the last decades. It additionally characterizes main research streams, deriving clues for future directions. While academic research has advanced in understanding how politicians use such information, significant gaps remain. Academic interest in the topic has grown recently, but the research has significantly concentrated in the European context, with few comparative-international studies and a scarcity of investigation in emerging countries.

SHORT BIO

SUSANA JORGE is associate professor with habilitation at the Faculty of Economics, University of Coimbra, Portugal, and lecturer in Business Financial Accounting and Public Sector Accounting. She is affiliated researcher of CeBER – Centre for Business and Economics research, University of Coimbra (Portugal), and collaborator researcher of CICP – Centro de Investigação em Ciência Política (Research Centre in Political Science), University of Minho (Portugal).

Her research interests relate to Public Sector Accounting and Financial Management, especially focusing financial reporting, IPSAS, the use of accounting information by politicians, and the Local Government.

She was member of the Portuguese Accounting Standard-setter, public sector committee, between 2013 and 2017; and chair of the Executive Board of the Comparative International Governmental Accounting Research (CIGAR) Network between 2019 and 2023. She is currently member of the Public Sector Accounting Committee of the European Accounting Association (EAA-PSAC), and member of the Academic Advisory Group of the IPSASB (IPSASB-AAG).