6533b859fe1ef96bd12b7581
RESEARCH PRODUCT
Are Citizens Significant Users of Government Financial Information?
Vicente MontesinosIsabel Bruscasubject
GovernmentPublic AdministrationSociology and Political SciencePublic economicsbusiness.industryAccounting managementmedia_common.quotation_subjectControl (management)Public policyAccountingGeneral Business Management and AccountingPolitical managementAccountingVotingAccounting information systemQuality (business)BusinessFinancemedia_commondescription
This article reports on the use that the public makes of the budgetary and financial reporting produced by Spanish local authorities. The authors show financial reporting influences voting behaviour. Although citizens cannot decide how much tax they have to pay or the volume or quality of the services, they can control public management when it comes to election time. Accounting information can reflect the results of public policies and consequently serve as a vehicle for communicating the economic effects of political management. The authors make a strong case for more ‘popular’ financial reporting so that government accounts can be understood and properly used by non-specialists.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2006-09-01 | Public Money and Management |