Abstract
Most democracies expect accounting information to be used by public managers and elected politicians to support decision-making and accountability to both the public and higher levels of government. This paper shows that Italian local government politicians also use accounting information to influence public opinion and to win political benefit after elections when there has been a change in the ruling party.
Additional information
Notes on contributors
Enrico Guarini
Enrico Guarini is Assistant Professor of Business Administration and Management at the University of Milano-Bicocca, Italy.