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Public Money & Management Volume 43, 2023 - Issue 7: Third CIGAR Annual Issue
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New developments

New development: The ethics of accounting information manipulation in the political arena

Jan van Heldena University of Groningen, The NetherlandsORCID Iconhttps://orcid.org/0000-0001-6354-0416View further author information
ORCID Icon,
Tjerk Buddingb Vrije Universiteit Amsterdam, The NetherlandsORCID Iconhttps://orcid.org/0000-0002-5343-7535View further author information
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Enrico Guarinic Department of Business and Law, University of Milano-Bicocca, ItalyORCID Iconhttps://orcid.org/0000-0002-2592-7254View further author information
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Anna Francesca Pattarod University of Modena and Reggio Emilia, ItalyORCID Iconhttps://orcid.org/0000-0002-4827-0689View further author information
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Pages 699-703 | Published online: 26 Jun 2023

Figures & data

Figure 1. A conceptual framework for accounting information manipulation (AIM) (source: the authors).

Figure 1. A conceptual framework for accounting information manipulation (AIM) (source: the authors).

Figure 2. The value triangle: tensions between values in diverging domains as triggers for accounting information manipulation (AIM) (source: the authors).

Figure 2. The value triangle: tensions between values in diverging domains as triggers for accounting information manipulation (AIM) (source: the authors).

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