Use of Accounting Information by Mayors in Local Governments

ABSTRACT

The use of accounting information in the public sector is gaining more attention in recent years, both in literature and among politicians. In particular, it is still necessary to shed light looking at those that have responsibility to make the final decision: politicians. This article attempts to help understand the role of accounting information in decisions made by mayors by analyzing the results of a national survey to which Italian mayors responded. The survey questioned mayors about their use of accounting information during the policy cycle. The use of accounting information by mayors is quite varied, especially if we consider the different phases of the political cycle. The clustering of the results led to the identification of three different groups of mayors with respect to different ways of using accounting information.

KEYWORDS:

• Local government
• public management
• accounting
• policy cycle
• Organisational aspects of accounting

Notes

1. ISTAT is the Italian National Institute of Statistics (Istituto Nazionale di Statistica).