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Literature review and challenging research agenda on politicians’ use of accounting information

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  • Jan van Helden

Abstract

Recent research on politicians’ use of financial and performance information is reviewed. Survey-based studies overestimate the frequency of this use; observational studies present a more accurate picture. A new and challenging research agenda is presented that will improve our understanding of the use and usefulness of accounting information. Implications for the real world of practice are discussed.

Suggested Citation

  • Jan van Helden, 2016. "Literature review and challenging research agenda on politicians’ use of accounting information," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 531-538, November.
    • Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:531-538
    DOI: 10.1080/09540962.2016.1237162
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    References listed on IDEAS

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    1. Henk Ter Bogt, 2001. "Politicians and output-oriented performance evaluation in municipalities," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 621-643.
    2. Saliterer, Iris & Korac, Sanja, 2013. "Performance information use by politicians and public managers for internal control and external accountability purposes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 502-517.
    3. Roussy, Mélanie, 2013. "Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 550-571.
    4. Cavalluzzo, Ken S. & Ittner, Christopher D., 2004. "Implementing performance measurement innovations: evidence from government," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 243-267.
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    Cited by:

    1. 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).
    2. 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.
    3. Asifiwe Kyando & Abdiel Abayo & Gwahula Raphael, 2022. "Determinants of the extent of usage of accounting information by Public Accounts Committee in Tanzania public corporations: Moderating role of effective communication," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(9), pages 205-221, December.
    4. Grzegorz Bucior & Aleksandra Zurawik, 2022. "The Autonomy of Public Sector Units in the Process of Formulating Accounting Policy – Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 555-581.
    5. Lotta-Maria Sinervo, 2020. "Financial Sustainability of Local Governments in the Eyes of Finnish Local Politicians," Sustainability, MDPI, vol. 12(23), pages 1-16, December.
    6. Christian Nitzl & Dennis Hilgers & Bernhard Hirsch & David Lindermüller, 2020. "The Influence of the Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 72(2), pages 271-298, April.

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