The quest for users’ needs in public sector budgeting and reporting

Bibliographic Data

ID20201673
AuthorsEllen Haustein (0000-0002-1218-1043, University of Rostock), Peter Christoph Lorson (0000-0002-2699-5451, University of Rostock), Eugenio Caperchione (0000-0003-1493-718X, University of Modena and Reggio Emilia), Isabel Brusca (0000-0002-2897-1744, Universidad de Zaragoza)
Year2019
Volume31
Issue4
Pages473-477
Publication date2019-11-14
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-08-2019-0131
OpenAlexW2988629062
LanguageEN
Citations received2
References cited17

Politicians as the representatives of citizens play a major role in the user groups of public sector accounting information. This role is also considered in this special issue with four empirical analyses of politicians as users in the focus. Thereby, three articles address the central government level and one the local government level. Hence, this special issue is also a response to a call of van Helden (2016) to study if and how politicians use accounting information and which strategies or support they seek in doing so

Business · Economics · Economy · Political science · Public relations · Public sector · Banking stability, regulation, efficiency · Local Government Finance and Decentralization · Public Policy and Administration Research · Accounting

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