108 Copyright © 2016, IGI Global. Copying or distributing in print or electronic forms without written permission of IGI Global is prohibited. Chapter 6 DOI: 10.4018/978-1-4666-9803-1.ch006 ABSTRACT The changes recommended by the New Public Management (NPM) in public accounting have given special attention and importance to the evaluation of mayor’s performance by citizens/voters. Thus, this study aims to assess the impact of accounting information on the re-election of Portuguese mayors. Taking the agency theory as a point of departure, we start from the following research question: Does the accounting information disclosed by the municipalities influence the re-election of Portuguese may- ors? The research methodology used in this study is the quantitative type, through which a multivariate analysis of data was performed on 308 Portuguese municipalities, in the period 2005-2008, based on the election results of 2009. The results from the binary logistic regression show that some indicators of accounting nature have impact on the re-election of mayors in Portugal, namely, the components of financial accounting and municipal revenues. INTRODUCTION The reforms verified in the accounts of public sector organisations, based on the ideas advocated by the NPM movement, began in the 1970s, taking place in different countries, and were characterised by the incorporation, in public entities, including the local authorities sector, of new approaches/management The Influence of Accounting Information in the Re-Election of the Mayors in Portugal Ana Cunha University of Aveiro, Portugal & University of Minho, Portugal Augusta da Conceição Santos Ferreira University of Aveiro, Portugal Maria José Fernandes Polytechnic Institute of Cávado and Ave, Portugal