The role of the Budget in the Management of Portuguese Municipalities

The aim of this study is to determine which roles (Planning; Coordination; Communication; Motivation; Performance evaluation and Control) the budget plays in Portuguese municipalities, and whether cultural/political or demographic factors, such as party colour, size of municipalities, political competitiveness, training and professional experience of the budget office directors and of the councillors/mayors in charge of the budget area, explain the differences found in the use of these roles.