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Theme: Researching politicians’ use of accounting information—obstacles and opportunities

Editorial: Politicians and accounting information—a marriage of convenience?

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (7)

Eugenio Caperchione, Marco Bisogno, Josette Caruana, Sandra Cohen & Francesca Manes-Rossi. (2022) PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022). Public Money & Management 42:7, pages 474-477.
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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 42:3, pages 169-177.
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Eugenio Caperchione, Marco Bisogno, Josette Caruana, Sandra Cohen & Francesca Manes-Rossi. (2021) Editorial: Comparison as a habit—The case for international governmental accounting research. Public Money & Management 41:6, pages 428-431.
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Davide Giacomini. (2020) Use of Accounting Information by Mayors in Local Governments. International Journal of Public Administration 43:4, pages 341-349.
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Eugenio Caperchione, Sandra Cohen, Francesca Manes-Rossi & Isabel Brusca. (2019) Editorial: Innovations in public sector financial and management accounting—for better or worse?. Public Money & Management 39:6, pages 385-388.
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Natalia Aversano, Johan Christiaens & Tine Van Thielen. (2019) Does IPSAS Meet Heritage Assets’ User Needs?. International Journal of Public Administration 42:4, pages 279-288.
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Eugenio Caperchione, Istemi Demirag & Giuseppe Grossi. (2017) Public sector reforms and public private partnerships: Overview and research agenda. Accounting Forum 41:1, pages 1-7.
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Articles from other publishers (20)

Susana Jorge, Sónia Nogueira & Maria Antónia Jesus. (2023) FINANCIAL INFORMATION USE IN PARLIAMENTARY DEBATES IN A CHANGING CONTEXT. Public Organization Review.
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Jan van Helden, Eugenio Caperchione & Anna Francesca Pattaro. (2023) Use and non-use of accounting information: The case of controversial projects in public and non-profit settings. Critical Perspectives on Accounting 90, pages 102378.
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Tomi Rajala. 2022. The Palgrave Handbook of Global Social Change. The Palgrave Handbook of Global Social Change 1 17 .
Eugenio Caperchione. 2022. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 6698 6704 .
Begoña Giner & Araceli Mora. (2020) Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis. Accounting, Auditing & Accountability Journal 34:7, pages 1581-1607.
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Salman Ahmad, Ciaran Connolly & Istemi Demirag. (2021) Testing times: governing a pandemic with numbers. Accounting, Auditing & Accountability Journal 34:6, pages 1362-1375.
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Kari Nyland, Per Christian Ahlgren & Irvine Lapsley. (2020) NPM resistance: A political intervention. Financial Accountability & Management 36:4, pages 376-400.
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Sandra Cohen, Francesca Manes-Rossi, Eugenio Caperchione & Isabel Brusca. (2019) Les systèmes d’administration des gouvernements locaux et les besoins d’informations comptables des gouvernements locaux : y a-t-il un décalage ?. Revue Internationale des Sciences Administratives Vol. 85:4, pages 723-738.
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Sandra Cohen, Francesca Manes Rossi, Eugenio Caperchione & Isabel Brusca. (2018) Local government administration systems and local government accounting information needs: is there a mismatch?. International Review of Administrative Sciences 85:4, pages 708-725.
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Iris Saliterer, Sanja Korac, Birgit Moser & Paolo Rondo‐Brovetto. (2019) How politicians use performance information in a budgetary context: New insights from the central government level. Public Administration 97:4, pages 829-844.
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Susana Jorge, Maria Antónia Jorge de Jesus & Sónia P. Nogueira. (2019) The use of budgetary and financial information by politicians in parliament: a case study. Journal of Public Budgeting, Accounting & Financial Management 31:4, pages 539-557.
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Hanmei Chen & Steven Howard Smith. (2019) School board directors’ information needs and financial reporting’s role. Journal of Public Budgeting, Accounting & Financial Management 31:4, pages 578-595.
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Dorota Dobija, Anna Maria Górska, Giuseppe Grossi & Wojciech Strzelczyk. (2019) Rational and symbolic uses of performance measurement. Accounting, Auditing & Accountability Journal 32:3, pages 750-781.
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Ileana Steccolini. (2018) Accounting and the post-new public management. Accounting, Auditing & Accountability Journal 32:1, pages 255-279.
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Kristin Wagner-Krechlok, Dennis Hilgers & Helge C. Brixner. (2018) The introduction of accrual accounting and budgeting in the city state of Hamburg: A qualitative analysis of the reform process and its benefits. Tékhne 16:1, pages 40-51.
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Eugenio Caperchione. 2018. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 3269 3275 .
Eugenio Caperchione. 2017. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 1 7 .
Christian Nitzl, Dennis Hilgers & Bernhard Hirsch. (2018) The Influence of Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities: An Institutional View. SSRN Electronic Journal.
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Begooa Giner & Araceli Mora. (2018) Political Interference in Financial Reporting in the Financial Industry: Evidence from Spain. SSRN Electronic Journal.
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Dorota Dobija, Anna Maria GGrska & Wojciech Strzelczyk. (2017) The Use of Information in Performance Management: Experiences from Polish Universities. SSRN Electronic Journal.
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