This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.

This paper explores the main determinants of the use of the cost accounting system (CAS) in Portuguese local government (PLG). Regression analysis is used to study the fit of a model of accounting changes in PLG, focused on cost accounting systems oriented to activities and outputs. Based on survey data gathered from PLG, we have found that the use of information in decision‐making and external reporting is still a mirage. We obtain evidence about the influence of the internal organizational context (especially the lack of support and difficulties in the CAS implementation) in the use for internal purposes, while the institutional environment (like external pressures to implement the CAS) appears to be more deterministic of the external use. Results strengthen the function of external reporting to legitimate the organization's activities to external stakeholders. On the other hand, some control variables (like political competition, usefulness and experience) also evidence some explanatory power in the model. Some mixed results were found that appeal to further research in the future. Our empirical results contribute to understand the importance of interconnecting the contingency and institutional approaches to gain a clear picture of cost accounting changes in the public sector.

Purpose The purpose of this paper is to explore the impact of performance measurement systems (PMS) on organizational performance in public sector. In addition, it investigates the moderating effects of the organizational context. Design/methodology/approach Using a multivariate analysis, the authors investigate the extent of PMS used among Portuguese Government agencies and their effects on organizational performance. Data were gathered from the only survey (based on their Comparative Public Organization Data Base for Research and Analysis survey) applied to the Portuguese Government agencies. Findings The authors find that the extent to which agencies use PMS is positively associated with the organizational performance (in a multidimensional perspective). Moreover, the organizational performance is contingent upon the fit between PMS and the agency’s context in light of the contingency theory (especially the orientation to citizens and the level of competition). Originality/value Although prior research has studied the use of PMS in public sector organizations, one question that has not been effectively answered is whether performance information is effectively used to improve public sector performance. In this way, this paper contributes to the understanding of the impact of PMS on the organizational performance, providing empirical evidence in a country that is in a period of “transition” in the introduction of NPM reforms.

No abstract

Extranodal natural killer/T cell lymphoma, nasal type (ENKL) is a rare and aggressive tumour that can, clinically and histologically, mimic infectious and inflammatory conditions, presenting a diagnostic challenge. The authors report the case of a 69-year-old Portuguese woman previously misdiagnosed with chronic recurrent sinusitis. Despite maximal medical and surgical treatments, the disease was refractory and progressed. The patient had undergone multiple biopsies when the histopathological diagnosis of ENKL was made, 5 months after the initial complaints. Multiagent chemotherapy was offered, but during the first cycle, the patient developed severe infection and pancytopenia, which culminated in her death. This case highlights the need to consider a neoplastic cause when faced with aggressive sinonasal disease not responsive to maximal treatment and the difficulties in establishing the diagnosis of ENKL, with multiples biopsies of deep-tissue usually being required.