Negative media reporting and its effects on performance information use in public spending

Bibliographic Data

ID21723252
AuthorsDavid Lindermüller (0000-0002-9650-9893, Chair of Management Accounting, Bundeswehr University Munich, Munich, Germany, corresponding author), Matthias Sohn (0000-0001-9306-1416, Chair of Management Accounting, European University Viadrina Frankfurt (Oder), Frankfurt, Germany), Bernhard Hirsch (0000-0002-7283-558X, Chair of Management Accounting, Bundeswehr University Munich, Munich, Germany)
Year2022
Volume24
Issue7
Pages1024-1047
Publication date2022-07-03
Open AccessYes
TypeARTICLE
VenuePublic Management Review (JOURNAL)
Journal identifiersISSN: 1471-9037 • E-ISSN: 1471-9045
PublisherInforma UK Limited (PUBLISHER • GB)
DOI10.1080/14719037.2021.1882543
OpenAlexW3132158643
LanguageEN
Citations received7
References cited65

Translating performance information about public services into spending allocations is difficult. Drawing on blame-avoidance theory, we propose that negative media reporting affects the rationale for spending public resources for public services. A process tracing laboratory experiment shows that negative media reporting increases the willingness to spend more money for public services, particularly on a relatively low-performing public service. Furthermore, we find that negative media reporting shifts participants’ attention in the predecisional information search process towards performance information on the relatively low-performing public service. The paper helps explain decision makers’ use and interpretation of performance information in spending allocations

Blame · Business · Economics · Negative information · Political science · Politics · Public economics · Public relations · Public service · Public spending · Auditing, Earnings Management, Governance · Computer Science · Local Government Finance and Decentralization · Psychology · Public Policy and Administration Research · Social Psychology · Marketing

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Open DOIOpen Access