Open Access#12014
A utilização da informação contabilística na campanha eleitoral autárquica: estudo exploratório nos municípios de Trás-os-Montes e Alto Douro
The objectives of this study are to analyze the use of accounting information by local politicians in electoral campaign of last municipal elections (2013) and to identify factors that potentially explain such use, taking as reference the municipalities of region of Trás os Montes and Alto Douro. The results indicate that local politicians tend to use accounting information for municipal campaign's purposes. The amounts of investments made and unpaid debts seem to be the type of information that is used in greater number. The results also indicate that municipality's size and majority or minority of executive