Management accounting in Portuguese local governments: a new paradigm

The present essay seeks, from epistemological reflections and empirical results of several studies, to contribute to the discussion around the implementation of Management Accounting in Local Authorities. Based on this principle, we sought to find a proposal for standardising administrative procedures associated with the implementation of the Public Accounting Standard - Management Accounting. Therefore, the objective of this essay is to develop a proposal to standardise administrative procedures associated with the implementation of Public Accounting Standard 27 - Management Accounting, in local authorities in order to contribute to the transition from management accounting to the System Accounting Standardization for Public Administration, is successful. The theoretical contribution of this essay is the introduction of modelling and optimisation of procedures, in the implementation of the Public Accounting Standard - Management accounting, which will have direct effects on organisational practice, namely, in the production of useful information for decision making.