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Public Money & Management Volume 36, 2016 - Issue 7
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Original Articles

The day after: newly-elected politicians and the use of accounting information

Enrico GuariniView further author information
Pages 499-506 | Published online: 27 Sep 2016

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Jin Kim & Il Hwan Chung. (2023) Accrual-Based Accounting and Fiscal Performance: Empirical Evidence from Higher Education Institutions. Public Performance & Management Review 46:4, pages 920-941.
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Jan van Helden, Tjerk Budding, Enrico Guarini & Anna Francesca Pattaro. (2023) New development: The ethics of accounting information manipulation in the political arena. Public Money & Management 0:0, pages 1-5.
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Magdalena Kowalczyk & Josette Caruana. (2023) Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government. Public Money & Management 0:0, pages 1-10.
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Susana Jorge, Ana Calado Pinto & Sónia Nogueira. (2023) Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council. Public Money & Management 43:3, pages 231-232.
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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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Jelena Poljašević, Vesna Vašiček & Martina Dragija Kostić. (2021) Public managers’ perception of the usefulness of accounting information in decision-making processes. Public Money & Management 41:6, pages 456-465.
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Sotirios Karatzimas. (2020) The beneficial role of government accounting literacy in developing participatory citizens. Accounting Education 29:3, pages 229-246.
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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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Margarita Labrador & Jorge Olmo. (2019) Management accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting. Public Money & Management 39:6, pages 401-408.
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Salma Ibrahim, Emmanouil Noikokyris, Gianluca Fabiano & Giampiero Favato. (2019) Manipulation of profits in Italian publicly-funded healthcare trusts. Public Money & Management 39:6, pages 428-435.
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Articles from other publishers (28)

Ivana Pajković, Nives Botica Redmayne & Vesna Vašiček. (2023) The use and perceived usefulness of public sector financial statements by politicians – evidence from Croatia. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 180-198.
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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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Vincent Tawiah. (2021) The impact of IPSAS adoption on corruption in developing countries. Financial Accountability & Management 39:1, pages 103-124.
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Patrícia Gomes, Isabel Brusca, Maria J. Fernandes & Estela Vilhena. (2022) The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula. Journal of Public Budgeting, Accounting & Financial Management 35:1, pages 12-40.
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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 .
Luís Serra Coelho. (2022) Earnings management in municipal firms: evidence from Portugal. Journal of Public Budgeting, Accounting & Financial Management 34:4, pages 512-533.
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Allah Karam Salehi. (2022) Critical review of the role of accounting in the decision-making process. Journal of Islamic Accounting and Business Research.
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Mario Mazzoleni & Diego Paredi. (2022) Preliminary effects on the political accountability of the new accounting system for Italian local authorities. Corporate Ownership and Control 19:2, pages 38-45.
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Giorgia Mattei, Giuseppe Grossi & James Guthrie A.M.. (2021) Exploring past, present and future trends in public sector auditing research: a literature review. Meditari Accountancy Research 29:7, pages 94-134.
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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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Sandra Cohen & Ioanna Malkogianni. (2021) Sustainability measures and earnings management: evidence from Greek municipalities. Journal of Public Budgeting, Accounting & Financial Management 33:4, pages 365-386.
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Hassan OudaHassan Ouda. 2021. Practice-Relevant Accrual Accounting for the Public Sector. Practice-Relevant Accrual Accounting for the Public Sector 255 306 .
Hassan OudaHassan Ouda. 2021. Practice-Relevant Accrual Accounting for the Public Sector. Practice-Relevant Accrual Accounting for the Public Sector 209 253 .
Beatriz Cuadrado-Ballesteros, Francesca Citro & Marc Bisogno. (2020) Le rôle de la comptabilité publique dans le contrôle de la corruption : une évaluation des pays de l’OCDE. Revue Internationale des Sciences Administratives Vol. 86:4, pages 761-781.
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Beatriz Cuadrado-Ballesteros, Francesca Citro & Marco Bisogno. (2019) The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries. International Review of Administrative Sciences 86:4, pages 729-748.
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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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Tomi Rajala. (2019) Numerical performance information in presidential rhetoric. Journal of Accounting in Emerging Economies 10:3, pages 321-344.
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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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Jan van Helden & Christoph Reichard. (2019) Making sense of the users of public sector accounting information and their needs. Journal of Public Budgeting, Accounting & Financial Management 31:4, pages 478-495.
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Hassan A.G. Ouda & Ralf Klischewski. (2019) Accounting and politicians: a theory of accounting information usefulness. Journal of Public Budgeting, Accounting & Financial Management 31:4, pages 496-517.
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Lauren Ellul & Ron Hodges. (2019) Reforming the government budgeting system in Malta. Journal of Public Budgeting, Accounting & Financial Management 31:4, pages 518-538.
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Sandra Cohen, Marco Bisogno & Ioanna Malkogianni. (2019) Earnings management in local governments: the role of political factors. Journal of Applied Accounting Research 20:3, pages 331-348.
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Francisco Bastida, María-Dolores Guillamón, Bernardino Benito & Ana-María Ríos. (2019) “Corruption premium” on municipal borrowing cost: the case of Spanish Mayors. Journal of Public Budgeting, Accounting & Financial Management 31:3, pages 392-409.
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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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Begooa Giner & Araceli Mora. (2018) Political Interference in Financial Reporting in the Financial Industry: Evidence from Spain. SSRN Electronic Journal.
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Sandra Cohen & Ioanna Malkogianni. (2017) Earnings Management and Financial Sustainability in Greek Municipalities. 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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