...Patrícia Gomes; Isabel Brusca; Maria J. Fernandes; Estela Vilhena Purpose This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local...

... issue of “use of accounting information (AI)” by pointing to different groups of information users, diverging interests and needs of these user groups and various influential factors on the usability and the actual use of AI. This paper includes a literature review and conceptual reflections...