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

Literature review and challenging research agenda on politicians’ use of accounting information

Jan van HeldenView further author information
Pages 531-538 | Published online: 27 Sep 2016

Citations (54)

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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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Sandra Cohen. (2022) Debate: Accounting training for politicians—an alternative approach. Public Money & Management 42:8, pages 576-577.
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Jens Weiss. (2022) Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?. Public Money & Management 42:8, pages 580-581.
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Tjerk Budding & Jan van Helden. (2022) Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information. Public Money & Management 42:3, pages 137-139.
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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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Ringa Raudla. (2022) Politicians’ use of performance information in the budget process. Public Money & Management 42:3, pages 144-151.
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Bram Faber & Tjerk Budding. (2022) Roles and user characteristics as driving forces of information use in the Dutch parliament. Public Money & Management 42:3, pages 160-168.
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André Jethon & Christoph Reichard. (2022) Usability and actual use of performance information in German municipal budgets: the perspective of local politicians. Public Money & Management 42:3, pages 152-159.
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Birgit Moser & Sanja Korac. (2021) Introducing Gender Perspectives in the Budgetary Process at the Central Government Level. International Journal of Public Administration 44:14, pages 1274-1285.
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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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Lasse Oulasvirta. (2021) A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting. Public Money & Management 41:6, pages 436-446.
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David Hay & Carolyn J. Cordery. (2021) Evidence about the value of financial statement audit in the public sector. Public Money & Management 41:4, pages 304-314.
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Sanja Korac, Iris Saliterer, Mariafrancesca Sicilia & Ileana Steccolini. (2020) Contrasting and explaining purposeful and legitimizing uses of performance information: a mayor’s perspective. Public Management Review 22:4, pages 553-577.
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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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Francesca Manes-Rossi. (2019) New development: Alternative reporting formats: a panacea for accountability dilemmas?. Public Money & Management 39:7, pages 528-531.
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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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Anni Lindholm, Tuomas Korhonen, Teemu Laine & Petri Suomala. (2019) Engaging the economic facts and valuations underlying value for money in public procurement. Public Money & Management 39:3, pages 216-223.
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Danny S. L. Chow, Raili Pollanen, Rachel Baskerville, Caroline Aggestam-Pontoppidan & Ronald Day. (2019) Usefulness of consolidated government accounts: A comparative study. Public Money & Management 39:3, pages 175-185.
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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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Articles from other publishers (35)

Lasse Olavi Oulasvirta. (2022) Consolidated financial statement information and group reporting in the central government: a user-oriented approach. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 28-51.
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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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María Jesús SEGOVIA-VARGAS, María del Mar CAMACHO-MIÑANO & Yolanda PÉREZ-PÉREZ. (2023) A systematic literature review of financial reporting risks: What’s next?. ECORFAN Journal Mexico, pages 1-19.
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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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Sarah Mueller, Iris Saliterer & Sanja Korac. (2023) Assessing the role of gender-related aspects in public budgeting debates: A view of the central level in Germany. International Review of Administrative Sciences, pages 002085232311565.
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Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia & Eija Vinnari. (2023) The future of public sector accounting research. A polyphonic debate. Qualitative Research in Accounting & Management 20:1, pages 1-37.
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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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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) 11:9, pages 205-221.
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Beatriz Cuadrado-Ballesteros, Marco Bisogno & Giovanni Vaia. (2022) Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach. The International Journal of Accounting 57:04.
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Tomi Rajala & Lotta-Maria Sinervo. (2021) The beauty of constructive culture: planting the seeds for widespread performance information use among councilors. International Journal of Public Sector Management 34:4, pages 459-485.
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Ellen Haustein, Peter C. Lorson, Lasse Olavi Oulasvirta & Lotta-Maria Sinervo. (2021) Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany. International Journal of Public Sector Management 34:4, pages 441-458.
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Isabel Brusca, Rosa María Dasí, Amparo Gimeno-Ruiz & Vicente Montesinos. 2021. Challenges in the Adoption of International Public Sector Accounting Standards. Challenges in the Adoption of International Public Sector Accounting Standards 67 103 .
Hassan OudaHassan Ouda. 2021. Practice-Relevant Accrual Accounting for the Public Sector. Practice-Relevant Accrual Accounting for the Public Sector 255 306 .
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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Tjerk Budding & Jos Klink. (2020) The influence of parliamentarians on the development of financial management regulations for executive agencies. Journal of Public Budgeting, Accounting & Financial Management 32:3, pages 421-438.
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Christian Nitzl, Dennis Hilgers, Bernhard Hirsch & David Lindermüller. (2020) The Influence of the Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities. Schmalenbach Business Review 72:2, pages 271-298.
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Lucie Sedmihradská & Jan Kučera. (2020) Actors and the information flows in the Czech parliamentary budget debate. Journal of Public Budgeting, Accounting & Financial Management 32:3, pages 321-338.
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Iris Saliterer & Sanja Korac. 2020. New Trends in Public Sector Reporting. New Trends in Public Sector Reporting 81 103 .
Tomi Rajala. (2019) Numerical performance information in presidential rhetoric. Journal of Accounting in Emerging Economies 10:3, pages 321-344.
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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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Lotta-Maria Sinervo & Petra Haapala. (2019) Presence of financial information in local politicians’ speech. Journal of Public Budgeting, Accounting & Financial Management 31:4, pages 558-577.
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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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Ellen Haustein, Peter Christoph Lorson, Eugenio Caperchione & Isabel Brusca. (2019) The quest for users’ needs in public sector budgeting and reporting. Journal of Public Budgeting, Accounting & Financial Management 31:4, pages 473-477.
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Danny Chow & Caroline Aggestam Pontoppidan. (2019) The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS). Journal of Public Budgeting, Accounting & Financial Management 31:2, pages 285-306.
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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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Veronica Allegrini & Fabio Monteduro. (2018) The role of uncertainty in performance information disclosure. International Journal of Public Sector Management 31:5, pages 583-598.
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Serena Santis, Giuseppe Grossi & Marco Bisogno. (2018) Public sector consolidated financial statements: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management 30:2, pages 230-251.
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Josette Caruana & Brady Farrugia. (2018) The use and non-use of the government financial report by Maltese Members of Parliament. Accounting, Auditing & Accountability Journal 31:4, pages 1124-1144.
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Mark Christensen, Dorothea Greiling & Johan Christiaens. (2018) Governmental accounting practitioners: cardigan removed, research agenda revealed. Accounting, Auditing & Accountability Journal 31:4, pages 1026-1044.
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Harri Laihonen & Sari Mäntylä. (2017) Principles of performance dialogue in public administration. International Journal of Public Sector Management 30:5, pages 414-428.
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Bong Hwan Kim & Jun Hyun Yun. (2022) The Use of Financial Information for Budget Cuts under Unprecedented Fiscal Pressure. SSRN Electronic Journal.
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