Editorial: Politicians and accounting information - a marriage of convenience? Josette Caruana Hot

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Uploaded by Josette Caruana     Uploaded date: March 24, 2017    
1945  
Publication date
September 27, 2016
Paper language
Abstract
Our editorial draws from the contributions of the Special Issue in Public Money & Management with the theme "Researching Politicians' Use of Accounting Information - obstacles and opportunities", and presents a conceptualization of the groups of variables affecting politicians' use of accounting information, including their inter-relationships. Our conceptualization groups the explanatory variables into two types: one group relating to the context in which accounting information is used; the other group of variables is located at the individual level of politicians, pointing to characteristics that may either hinder accounting information use or somehow make this use selective. This conceptualization may suggest ways in which the use of accounting information can be enhanced. It also helped us suggest promising routes for future research.
Preferred Citation
Jan van Helden, Daniela Argento, Eugenio Caperchione & Josette Caruana (2016) Editorial: Politicians and accounting information—a marriage of convenience?, Public
Money & Management, 36:7, 473-476
Keywords
political use; rational use; accounting information; performance information
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Category
Other
Type of Paper
Published paper

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From the journal
Public Money & Management
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