Literature review and challenging research agenda on politicians' use of accounting information

被引：46
|
作者：
van Helden, Jan [1 ]
机构：
[1] Univ Groningen, Management Accounting, NL-9700 AB Groningen, Netherlands
来源：
PUBLIC MONEY & MANAGEMENT | 2016年 / 36卷 / 07期
关键词：
Financial and performance information use; literature review; politicians; PERFORMANCE INFORMATION; MANAGEMENT; ORGANIZATIONS;
D O I：
10.1080/09540962.2016.1237162
中图分类号：
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要：
Recent research on politicians' use of financial and performance information is reviewed. Survey-based studies overestimate the frequency of this use; observational studies present a more accurate picture. A new and challenging research agenda is presented that will improve our understanding of the use and usefulness of accounting information. Implications for the real world of practice are discussed.
引用
收藏
页码：531 / 538
页数：8
相关论文
共 50 条
  • [1] Theme: Politicians' use of accounting information Editorial: Unraveling politicians' use and non-use of accounting information
    Budding, Tjerk
    van Helden, Jan
    [J]. PUBLIC MONEY & MANAGEMENT, 2022, 42 (03) : 137 - 139
  • [2] Editorial: Use of accounting information by politicians
    Bergmann, Andreas
    [J]. PUBLIC MONEY & MANAGEMENT, 2022, 42 (08) : 573 - 573
  • [3] Unpacking dialogic accounting: a systematic literature review and research agenda
    Manetti, Giacomo
    Bellucci, Marco
    Oliva, Stefania
    [J]. ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2021, 34 (09): : 187 - 220
  • [4] Debate: Accounting information performativity and politicians' use (or not)
    Christensen, Mark
    [J]. PUBLIC MONEY & MANAGEMENT, 2022, 42 (08) : 574 - 575
  • [5] Strategic management accounting and performance implications: a literature review and research agenda
    Jafar Ojra
    Abdullah Promise Opute
    Mohammad Mobarak Alsolmi
    [J]. Future Business Journal, 7
  • [6] Strategic management accounting and performance implications: a literature review and research agenda
    Ojra, Jafar
    Opute, Abdullah Promise
    Alsolmi, Mohammad Mobarak
    [J]. FUTURE BUSINESS JOURNAL, 2021, 7 (01)
  • [7] Accounting and social health: a systematic literature review and agenda for future research
    Adjei-Mensah, Gifty
    Ntim, Collins G.
    Zhang, Qingjing
    Boateng, Frank
    [J]. JOURNAL OF ACCOUNTING LITERATURE, 2024,
  • [8] Information overload research in accounting: a systematic review of the literature
    Hartmann, Maren
    Weissenberger, Barbara E.
    [J]. MANAGEMENT REVIEW QUARTERLY, 2024, 74 (03) : 1619 - 1667
  • [9] Fifteen Years of Data and Information Quality Literature: Developing a Research Agenda for Accounting
    Neely, M. Pamela
    Cook, Jack S.
    [J]. JOURNAL OF INFORMATION SYSTEMS, 2011, 25 (01) : 79 - 108
  • [10] Financial accounting in family business: a systematic literature review and future research agenda
    Manzi, Maria Angela
    Netti, Antonio
    Favino, Christian
    Sarto, Fabrizia
    [J]. JOURNAL OF MANAGEMENT AND GOVERNANCE, 2024,
12345