IDEAS home Printed from https://ideas.repec.org/a/taf/pubmmg/v26y2006i4p205-209.html
   My bibliography  Save this article

Are Citizens Significant Users of Government Financial Information?

Author

Listed:
  • Isabel Brusca
  • Vicente Montesinos

Abstract

This article reports on the use that the public makes of the budgetary and financial reporting produced by Spanish local authorities. The authors show financial reporting influences voting behaviour. Although citizens cannot decide how much tax they have to pay or the volume or quality of the services, they can control public management when it comes to election time. Accounting information can reflect the results of public policies and consequently serve as a vehicle for communicating the economic effects of political management. The authors make a strong case for more ‘popular’ financial reporting so that government accounts can be understood and properly used by non-specialists.

Suggested Citation

  • Isabel Brusca & Vicente Montesinos, 2006. "Are Citizens Significant Users of Government Financial Information?," Public Money & Management, Taylor & Francis Journals, vol. 26(4), pages 205-209, September.
    • Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:205-209
    DOI: 10.1111/j.1467-9302.2006.00526.x
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00526.x
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1111/j.1467-9302.2006.00526.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    2. Stigler, George J, 1973. "General Economic Conditions and National Elections," American Economic Review, American Economic Association, vol. 63(2), pages 160-167, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Thompson, Paul N., 2019. "Are school officials held accountable for fiscal stress? Evidence from school district financial intervention systems," Economics of Education Review, Elsevier, vol. 72(C), pages 44-54.
    2. Robbins Geraldine & Turley Gerard & McNena Stephen, 2016. "Benchmarking the financial performance of local councils in Ireland," Administration, Sciendo, vol. 64(1), pages 1-27, May.
    3. Paul N. Thompson & Joseph Whitley, 2017. "The effect of school district and municipal government financial health information on local tax election outcomes: evidence from fiscal stress labels in Ohio," Public Choice, Springer, vol. 170(3), pages 265-288, March.
    4. Cohen, Sandra & Leventis, Stergios, 2013. "Effects of municipal, auditing and political factors on audit delay," Accounting forum, Elsevier, vol. 37(1), pages 40-53.
    5. Alberto ROMOLINI & Elena GORI & Silvia FISSI, 2015. "Public Corporate Governance and Performance Information in Local Utilities: The Different Perceptions of Politicians and Managers," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2015(25), pages 55-77, Decembre.
    6. Carla Del Gesso & Luca Romagnoli, 2021. "Citizen-Centered Reporting: Assessing Popular Financial Reporting Practice in Italian Decentralized Governments," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(2), pages 1-1, July.
    7. Paolo Biancone & Silvana Secinaro & Valerio Brescia & Daniel Iannaci, 2019. "The Popular Financial Reporting between Theory and Evidence," International Business Research, Canadian Center of Science and Education, vol. 12(7), pages 45-56, July.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hibbs, Douglas A, Jr, 2000. "Bread and Peace Voting in U.S. Presidential Elections," Public Choice, Springer, vol. 104(1-2), pages 149-180, July.
    2. Scobie, Matthew & Lee, Bill & Smyth, Stewart, 2023. "Grounded accountability and Indigenous self-determination," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    3. Paul R. Blackley & Edward M. Shepard, 1994. "A Statistical Analysis of the Effect of State-Level Economic Conditions On the 1992 Presidential Election," Public Finance Review, , vol. 22(3), pages 366-382, July.
    4. Rausser, Gordon C. & de Gorter, Harry, 1988. "Endogenizing Policy In Models Of Agricultural Markets," 1988 Annual Meeting, August 1-3, Knoxville, Tennessee 270460, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    5. Jensen, Mads Langballe & Agyemang, Gloria & Lehman, Cheryl R., 2021. "Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
    6. Md. Mahmudul Alam & Jamaliah Said & Mohamad Azizal Abd Aziz, 2018. "Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 15(7), pages 955-976, December.
    7. Boryana Dimitrova, 2000. "An Empirical Model of Voting Behavior in the Bulgarian Parliamentary Elections of 1994," The American Economist, Sage Publications, vol. 44(2), pages 71-77, October.
    8. Muhittin Acar & Chao Guo & Kaifeng Yang, 2012. "Accountability in Voluntary Partnerships: To Whom and for What?," Public Organization Review, Springer, vol. 12(2), pages 157-174, June.
    9. Ray C. Fair, 2009. "Presidential and Congressional Vote‐Share Equations," American Journal of Political Science, John Wiley & Sons, vol. 53(1), pages 55-72, January.
    10. Paola Assael & Felipe Larraín, 1994. "El Ciclo Político-económico: Teoría, Evidencia y Extensión para una Economía Abierta," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 31(92), pages 87-114.
    11. Victoria Pagan & Kathryn Haynes & Stefanie Reissner, 2023. "Accountable Selves and Responsibility Within a Global Forum," Journal of Business Ethics, Springer, vol. 187(2), pages 255-270, October.
    12. Heli Hookana, 2011. "Measurement of Effectiveness, Efficiency and Quality in Public Sector Services: Interventionist Empirical Investigations," MIC 2011: Managing Sustainability? Proceedings of the 12th International Conference, Portorož, 23–26 November 2011 [Selected Papers],, University of Primorska, Faculty of Management Koper.
    13. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    14. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
    15. Gikas A. Hardouvelis & Dimitrios D. Thomakos, 2007. "Consumer Confidence and Elections," Working Paper series 42_07, Rimini Centre for Economic Analysis.
    16. Ray Fair, 2007. "Presidential and Congressional Vote-Share Equations," Yale School of Management Working Papers amz2389, Yale School of Management, revised 18 Mar 2007.
    17. Laurence Ferry & Peter Eckersley, 2015. "Budgeting and governing for deficit reduction in the UK public sector: act three 'accountability and audit arrangements'," Public Money & Management, Taylor & Francis Journals, vol. 35(3), pages 203-210, May.
    18. ter Bogt, Henk & Tillema, Sandra, 2016. "Accounting for trust and control: Public sector partnerships in the arts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 37(C), pages 5-23.
    19. Kerwin Kofi Charles & Melvin Stephens Jr., 2013. "Employment, Wages, and Voter Turnout," American Economic Journal: Applied Economics, American Economic Association, vol. 5(4), pages 111-143, October.
    20. Andrew Leigh, 2009. "Does the World Economy Swing National Elections?," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 71(2), pages 163-181, April.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:205-209. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPMM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.