Understanding the use of cost information in decision-making

A quasi-experimental approach with municipal public managers

Bibliographic Data

ID20201847
AuthorsGiseli Pereira Sarmento da Silva (0009-0005-2268-6781, Universidade Federal do Rio Grande do Sul), A Behr (0000-0002-9709-0852, Universidade Federal do Rio Grande do Sul), Carla Bonato Marcolin (0000-0003-0260-5073, Universidade Federal de Uberlândia)
Year2026
Volume38
Issue3
Pages473-489
Publication date2026-06-24
Open AccessNo
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-06-2025-0160
OpenAlexW7116271577
LanguageEN
References cited41

Purpose Despite post-New Public Management (NPM) efforts to implement new accounting practices to improve decision-making in the public sector, the use of cost information remains limited, especially in municipalities, due to a lack of familiarity and understanding. This study seeks to advance the use of cost information by designing and validating an experiential course for municipal public managers on its application in decision-making. Grounded in Experiential Learning Theory, the course is designed to address a fundamental barrier to adoption by enhancing managers’ understanding of cost information. Design/methodology/approach Derived from a Design Science Research (DSR) framework, an exploratory and qualitative study with a quasi-experimental orientation was conducted. This included a control group and two test groups utilizing active methodologies. Data analysis employed content analysis techniques, descriptive statistics and the Wilcoxon test. Findings The effectiveness of experiential learning in understanding the use of cost information was confirmed, although no significant differences were found between the two active methodology test groups. Originality/value This study contributes theoretically to Accounting Education in the Public Sector by highlighting the application of Experiential Learning Theory and suggesting reflections on active methodologies. In practical terms, it proposes a validated course to promote the effective use of cost information in decision-making by municipal public managers, providing knowledge for future training initiatives

Descriptive statistics · Experiential knowledge · Experiential learning · Exploratory research · Grounded theory · Qualitative property · Wilcoxon signed-rank test · Accounting and Organizational Management · Management and Marketing Education · Public Policy and Administration Research

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