IDEAS home Printed from https://ideas.repec.org/a/taf/pubmmg/v42y2022i3p169-177.html
   My bibliography  Save this article

The credibility of finance committees and information usage: trustworthy to whom?

Author

Listed:
  • Fernando Deodato Domingos
  • André Carlos Busanelli de Aquino
  • Diana Vaz de Lima

Abstract

Local government politicians in Brazil were found to perceive the reports and referrals from legislative finance committees as trustworthy depending on the political scenario in which the report was generated. Information usage by politicians then depended on partisan demands—whether they were in opposition or in government. The quality of the accounting information delivered by finance committees needs to be improved and councillors should be encouraged to consider and use financial information more widely: not just in debates in council. Council finance committees could usefully include external specialists to validate referrals and tighten ties with audit institutions.

Suggested Citation

  • Fernando Deodato Domingos & André Carlos Busanelli de Aquino & Diana Vaz de Lima, 2022. "The credibility of finance committees and information usage: trustworthy to whom?," Public Money & Management, Taylor & Francis Journals, vol. 42(3), pages 169-177, April.
    • Handle: RePEc:taf:pubmmg:v:42:y:2022:i:3:p:169-177
    DOI: 10.1080/09540962.2021.1996691
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09540962.2021.1996691
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09540962.2021.1996691?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.

    Citations

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


    Cited by:

    1. 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.

    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:42:y:2022:i:3:p:169-177. 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.

    We have no bibliographic references for this item. You can help adding them by using 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.