The Impact of Accounting Information and Socioeconomic Factors in the Re-Election of Portuguese Mayors

Cunha, Ana Maria; Ferreira, Augusta; Fernandes, Maria José

doi:10.4018/978-1-5225-3731-1.ch019

Cited by 5 publications

(6 citation statements)

References 14 publications

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“…Empirical research has provided evidence that government accounting information is correlated with election outcomes (Ingram & Copeland, 1981;Feroz & Wilson, 1994;Brusca & Montesinos, 2006;Aidt et al, 2011;Fernandes et al, 2013;Maria Teresa Balaguer-Coll et al, 2015;Cunha et al, 2018;Cuadrado-Ballesteros et al, 2019). These findings also strengthen the argument that the accounting system can capture government financial attributes that are consistent with the voters' information in their voting decisions (Ingram & Copeland, 2012;Narayan et al, 2014;Pajala et al, 2018) However, the empirical evidence internationally contradicts the empirical evidence in the Indonesian context.…”

Section: Introductionmentioning

confidence: 87%

“…It is more likely that voters have a more profound concern for government accounting information during an election, even though they may obtain it from various sources (Feroz & Wilson, 1994;Ingram & Copeland, 1981). Voters are assumed to impound all the information about the incumbents, to decide whether to retain or replace them (A. M. Cunha et al, 2018). Thus, the relationship between government accounting information and election results is plausible at election times.…”

Section: Introductionmentioning

confidence: 99%

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Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesia

Purwanti

2023

GADJAH MADA INT. J. BUS.

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Voting decisions have become a strategic tool to analyze whether voters consider an incumbent's economic policies make it worthwhile re-electing the incumbent. If a strong correlation between the information on economic policies and the election results could be proved, evidence would thus be found that government accounting captures data on the attributes of government finances, consistent with the information incorporated by constituents in their voting decisions. This study investigates the association between government accounting information and local election outcomes and observes two regional government clusters that held local elections in 2017 and 2018, in which 198 incumbents ran for office again. By employing regression analysis, this study finds that several accounting information items impact the vote acquisition of the incumbents. The specific finding is that budget accounting information has a more decisive influence on votes for the incumbents than financial accounting information does. The result implies budgetary accounting information that represents service performance is beneficial for gaining votes. The limitation that should be considered is the emphasis on the assumption of voter rationality, in which the voters accumulate performance information on the incumbents for their voting decisions. It is highly improbable that voters will allocate time to collecting and reading government financial statements on purpose.

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Section: Introductionmentioning

confidence: 87%

Section: Introductionmentioning

confidence: 99%

Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesia

Purwanti

2023

GADJAH MADA INT. J. BUS.

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“…As entidades públicas, de modo geral, possuem como objetivo principal a prestação de serviços à sociedade, diferentemente do setor privado que visa a obtenção de lucros e o retorno financeiro aos seus investidores (Conselho Federal de Contabilidade [CFC], 2016). Neste sentido, as modificações provocadas pela NPM na contabilidade do setor público aumentaram a demanda por qualidade das informações para o processo de tomada de decisões, mais transparência e responsabilização (accountability) na gestão pública (Cunha et al, 2018). Ademais, as informações contábeis se tornaram importantes fontes de conteúdo acerca da forma como os serviços públicos são prestados e sobre os recursos disponíveis, auxiliando contribuintes, doadores e outras entidades na tomada de decisão (CFC, 2016).…”

Section: Introductionunclassified

“…Para Aidt et al (2011), os motivos ou fatores intervenientes econômicos, fiscais e políticos são os principais para os políticos sistematicamente manipularem as condições de um local e aumentarem suas chances de reeleição. Segundo Cunha et al (2018), num ambiente público dotado de conflitos entre o agente (prefeitos) e o principal (eleitores), os prefeitos buscam agir em interesse próprio, maximizando seu benefício pessoal e ocasionando problemas de agência, incorrendo em custos para os eleitores.…”

Section: Introductionunclassified

Determinantes Orçamentários, Políticos E Socioeconômicos Da Sucessão Político-Partidária: Evidências Sobre O Comportamento Eleitoral Em Municípios Brasileiros

2021

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Objetivo: apesar das ações para a intensificação da governança, da transparência e da accountability, existem ainda tendências de os governantes manipularem resultados fiscais, orçamentários e/ou utilizarem informações políticas e socioeconômicas para direcionarem suas ações em benefício próprio, principalmente visando as suas reconduções ao cargo ou de seus partidos. Com isso, o objetivo desta pesquisa foi avaliar a interveniência de aspectos orçamentários, políticos e socioeconômicos na reeleição de gestores e na recondução de partidos nos municípios brasileiros. Método: coletaram-se dados dos municípios brasileiros com população acima de 100 mil habitantes para os ciclos eleitorais de 2004, 2008, 2012 e 2016. Os dados foram submetidos a Regressão Logística com dados em painel. Resultados: a probabilidade de reeleição do gestor municipal ou a recondução do seu partido ao cargo é influenciada por fatores relacionados aos eleitores que premiam aqueles prefeitos que realizam mais investimentos municipalmente, melhorando a qualidade de vida populacional, que possibilitam a minimização das desigualdades através da transferência direta de renda e que tenham maiores chances de estabelecimento de cooperação entre as demais esferas de governo por meio do alinhamento partidário. Contribuição: a contribuição teórica é de que a assimetria informacional, as escolhas públicas que envolvem a influência de elementos humanos e institucionais, e a percepção pelo eleitor da justiça social, são fatores em conjunto que explicam a sucessão político-partidária. Como contribuição prática, discorre-se que administradores públicos podem se utilizar do aparato estatal para benefícios próprios – levando a influenciar o voto do eleitor – que não exerce a participação social e/ou não se utiliza das informações públicas e disponíveis para o conhecimento adequado da gestão e governança municipal.

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“…Theoretical Framework. Previous research that discussed accounting information that could influence the results of local elections was conducted by (Ingram and Copeland, 1981;Feroz and Wilson, 1994;Brusca and Montesinos, 2006;Fernandes, Gomes and Silva, 2012;Rumayya, 2015;Suleman, 2017 ;Cunha, Ferreira, and Fernandes, 2018). Ingram and Copeland (1981) write about the usefulness of accounting information that explains voting decisions in the United Kingdom in 182 cities in 1972 -1977 empirically research shows that accounting numbers can provide information to explain voter behavior.…”

Section: Introductionmentioning

confidence: 99%

Effect of the Contents of Information on the Accountability of the Implementation of the Regional Revenue and Expenditure Budget Against the Re-Election of Incumbents

Darmawati¹,

Pagalung²,

Mediaty³

et al. 2019

Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)

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This paper aims to explore the extent to which the use of accounting information contented in the report on the performance of local government performance influences voter behavior in the re-election of incumbent regional heads. Based on changes that are recommended by New Public Management (NPM) in the accounting of the public sector to give attention to citizens/voters in order to evaluate the performance of local governments. To do so, start from the following research question: Can the accounting information disclosed by local governments affect the re-election of regional heads in Indonesia? This research is based on agency theory as a grand theory with rational choice theory as a supporting theory. This study uses secondary data from the Directorate General of Financial Management of the Indonesian Republic Finance Ministry (DJPK Ministry of Finance of the Republic of Indonesia) to Realization of Regional Revenue and Expenditure Budget in 2017 and while information data on Unemployment and poverty is obtained from the central statistics agency (https: // www.bps.go.id) and from the official website of the regional government and the respective Regional People's Representative Council. The data while the election was obtained from the official website of the Election Committee https://www.kpu.go.id/ and the official website of each region. This study uses binary logistic regression and uses purposive sampling. Before the regression test, it is examined by using the classical assumption tests. The results showed the contents of accounting information contained in the accountability report. The regional income and expenditure budgeting influences the electability of incumbent re-election, among others, the ratio of regional income to total income, capital expenditure ratio and poverty level positively influences the re-election of incumbents, while the tax revenue ratio the total income, the ratio of total expenditure to total income, the ratio of expenditure on goods and services to total income, and the unemployment rate does not affect the electability of re-election of incumbents. An understanding of information accounting content expressed by the local government voters can make the basis for assessing whether the incumbent regional head is worthy of the opportunity to reign or not. The results of the study provide input to the local government to determine the regulations and policies that will come regarding the accountability of financial statements so that there is no misuse of authority resulting in corruption, collusion, and nepotism.

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The Impact of Accounting Information and Socioeconomic Factors in the Re-Election of Portuguese Mayors

Cited by 5 publications

References 14 publications

Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesia

Does Government Accounting Information Matter to Gain Votes? Evidence from Local Elections in Indonesia

Determinantes Orçamentários, Políticos E Socioeconômicos Da Sucessão Político-Partidária: Evidências Sobre O Comportamento Eleitoral Em Municípios Brasileiros

Effect of the Contents of Information on the Accountability of the Implementation of the Regional Revenue and Expenditure Budget Against the Re-Election of Incumbents

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