References
- Brusca , I. 1997 . The usefulness of financial reporting in Spanish local governments . Financial Accountability & Management , 13 ( 1 ) : 17 – 34 .
- Coy , D. 2001 . Public accountability: anew paradigm for college and university annual reports . Critical Perspectives on Accounting , 12 ( 1 ) : 1 – 34 .
- Downs , A. 1957 . An economic theory of political action in a democracy . Journal of Political Economy , : 135 – 150 . April
- Feroz , E. H. and Wilson , E. R. 1994 . Financial accounting measures and mayoral elections . Financial Accountability & Management , 10 ( 3 ) : 161 – 174 .
- GASB . 2002 . Report on the GASB Citizen Discussion Groups on Performance Reporting Norwalk
- Ingram , R. W. and Copeland , R. M. 1981 . Municipal accounting information and voting behaviour . The Accounting Review , LVI ( 4 ) : 830 – 843 .
- Krammer , G. 1971 . Short-term fluctuations in the US voting behaviour, 1896–1964 . American Political Science Review , March : 131 – 143 .
- Sinclair , A. 1995 . The chameleon of accountability: forms and discourses . Accounting Organizations and Society , 20 ( 2/3 ) : 219 – 237 .
- Stigler , G. 1973 . General economic conditions and national elections . American Economic Review , May : 160 – 167 .