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The day after: newly-elected politicians and the use of accounting information

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  • Enrico Guarini

Abstract

Most democracies expect accounting information to be used by public managers and elected politicians to support decision-making and accountability to both the public and higher levels of government. This paper shows that Italian local government politicians also use accounting information to influence public opinion and to win political benefit after elections when there has been a change in the ruling party.

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  • Enrico Guarini, 2016. "The day after: newly-elected politicians and the use of accounting information," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 499-506, November.
    • Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:499-506
    DOI: 10.1080/09540962.2016.1237135
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    References listed on IDEAS

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    1. Eugenio Caperchione & Federica Salvatori, 2012. "Rethinking the relationship between local government and financial markets," Public Money & Management, Taylor & Francis Journals, vol. 32(1), pages 21-25, January.
    2. Amit Gandhi & Daniela Iorio & Carly Urban, 2016. "Negative Advertising and Political Competition," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 32(3), pages 433-477.
    3. Vicente Pina & María José Arcas & Caridad Martí, 2012. "Accruals and ‘accounting numbers management’ in UK executive agencies," Public Money & Management, Taylor & Francis Journals, vol. 32(4), pages 273-280, July.
    4. Pinnuck, Matt & Potter, Bradley N., 2009. "The quality and conservatism of the accounting earnings of local governments," Journal of Accounting and Public Policy, Elsevier, vol. 28(6), pages 525-540, November.
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    Cited by:

    1. Manel Benzerafa-Alilat & Nino Tandilashvili & Marion Friscia, 2023. "Do parliamentarians use the audits they commission from the Court of Auditors? Exploratory research [Les parlementaires utilisent-ils les audits qu’ils commanditent à la Cour des comptes ? Recherch," Post-Print hal-04390793, HAL.
    2. van Helden, Jan & Caperchione, Eugenio & Pattaro, Anna Francesca, 2023. "Use and non-use of accounting information: The case of controversial projects in public and non-profit settings," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    3. Margareta Fagadar (Ghisa) & Claudiu – Florin Deac & Alexandru -Teodor Coracioni, 2021. "Increasing Public Administrative Responsibility by Modernizing the IT System for Reporting the Financial Statements of Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 741-749, August.
    4. Susana Jorge & Sónia Nogueira & Maria Antónia Jesus, 2023. "Financial Information Use In Parliamentary Debates In A Changing Context," Public Organization Review, Springer, vol. 23(4), pages 1611-1638, December.

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