Measuring the use of financial information by politicians in the local government Susana Jorge

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Uploaded by Susana Jorge     Uploaded date: December 08, 2024    
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Publication date
September 27, 2024
Paper language
Abstract
The importance of making financial information (FI) available to politicians is well recognized. However, despite the recent attention by scholars to the use of FI in political contexts and by politicians, empirical research has failed to produce accurate tools to assess the degree to which politicians make use of FI. This exploratory study proposes a new tool to analyse levels of FI use—the FIU Index. The level of use is assessed by the number of times an FI term is mentioned by politicians. A test case using the new index in Portuguese municipalities illustrates its potential.
Preferred Citation
Jorge, S., Gomes, P., Pimentel, L., Baião, L., & Nogueira, S. (2024). Measuring the use of financial information by politicians in local government. Public Money & Management, 44(8), 708–718.
Keywords
Dialogic accounting; financial information; index of use; municipalities; policymakers; Portugal
Email
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Category
  • Financial accounting
  • Other
Type of Paper
Published paper

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