Use and non-use of accounting information: The case of controversial projects in public and non-profit settings

Helden, Jan van; Caperchione, Eugenio; Pattaro, Anna Francesca

doi:10.1016/j.cpa.2021.102378

Cited by 5 publications

(5 citation statements)

References 76 publications

(153 reference statements)

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“…Theories that enable the more detailed study of key motivational variables such as self‐determination theory (Ryan & Deci, 2000) can be helpful, but also critical theories (cf. Burchell et al., 1980; Van Helden et al., 2021) or cognitive theories (cf. Repenning et al., 2022, pp.…”

Section: Discussionmentioning

confidence: 99%

Performance measurement in the public sector: Mapping 20 years of survey research

Kolk

2022

Financ Acc Manag

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This paper maps 20 years of survey research on performance measurement (PM) practices in public sector organizations. Cumulative findings from the discipline of accounting enhance the understanding of public sector PM and its antecedents and effects. Four maps are presented that visualize the relationships among key variables from prior research in four empirical settings: government, health, education, and other domains. Furthermore, this review distinguishes between individual-level and organization-level effects of PM, and includes reflections on the appreciation of PM by public sector employees. The findings highlight that PM use and attributes such as fairness, subjectivity, and clarity significantly impact the outcomes yielded by PM systems. This paper contributes by synthesizing prior research on public sector PM and by identifying research gaps, areas of debate, and avenues for future research.

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Section: Discussionmentioning

confidence: 99%

Performance measurement in the public sector: Mapping 20 years of survey research

Kolk

2022

Financ Acc Manag

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“…Other studies indicate that accounting information is used as additional ammunition in that decision-makers often have made up their minds about what they prefer and then seek accounting information to support this preference (Burchell et al, 1980;van Helden et al, 2021). However, these studies do not focus on voter characteristics related to the use of accounting information and are inconsistent with the empirical evidence on accounting performance and electoral outcomes.…”

Section: Literature Review and Hypotheses Development 31 Rational Vot...mentioning

confidence: 99%

“…Accounting studies offer theoretical explanations for why some voters do not use accounting information based on the characteristics of information, such as incompleteness or too much detail and complexity (Aidt, 2000; Baber and Sen, 1984; Zimmerman, 1977). Other studies indicate that accounting information is used as additional ammunition in that decision-makers often have made up their minds about what they prefer and then seek accounting information to support this preference (Burchell et al , 1980; van Helden et al , 2021). However, these studies do not focus on voter characteristics related to the use of accounting information and are inconsistent with the empirical evidence on accounting performance and electoral outcomes.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…However, accounting information is not necessarily useful at the individual voter level because it may be incomplete (Zimmerman, 1977) or omit material information such as substantial transfers (Baber and Sen, 1984), or be too detailed or complex (Aidt, 2000). Although accounting information may be one important determinant of individual voting behavior (Benito and Bastida, 2009;van Helden and Reichard, 2019), there is a lack of empirical studies that investigate what kinds of individual voters tend to use accounting information and whether the use of accounting information alters voting behavior. Thus, this study addresses the gap in accounting literature by examining types of voter rationality, the use of accounting information and voting behavior at the individual voter level in the political referendum context.…”

Section: Introductionmentioning

confidence: 99%

“…Studies have provided evidence of the impact of accounting performance information on voting behavior at local government level (Boyne et al, 2009;Brender, 2003;Bradbury and Scott, 2015;James and John, 2006). Furthermore, conceptually, the use of accounting information in the public sector requires the expertise, knowledge and understanding of users (Buylen and Christiaens, 2016;van Helden and Reichard, 2019). However, there is a lack of empirical studies that investigate the relationship between the types of voter rationality and the use of accounting information at the individual voter level.…”

Section: Introductionmentioning

confidence: 99%

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Voter rationality, the use of accounting information and voting behavior: evidence from a referendum

Kuroki

2023

PAR

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Purpose This study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While prior accounting studies assume voter rationality concerning financial performance and political outcomes, this study distinguishes between two types of voters: objective rational voters (who make voting decisions about multiple alternatives based on objective information) and subjective rational voters (who make decisions based on their subjective values, and thus do not explore information or explore only information biased toward one alternative). This study expects that accounting information can influence the voting behavior of objective and subjective rational voters. Design/methodology/approach Focusing on the 2020 Osaka Metropolitan Plan Referendum, this study used an online survey conducted on 768 respondents after the referendum. Findings This study finds that objective rational voters use accounting information more than subjective rational voters, voters who used accounting information were more likely to vote against the referendum, and voting behavior is not directly affected by the type of rationality of voters; rather, objective rational voters are more likely to use accounting information that has a mediating effect on voting behavior. Originality/value The results advance the understanding of public sector accounting research and practices by providing evidence of the individual voter’s use of accounting information and their voting behavior in political contexts.

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Green Budgeting

Caperchione

2024

Public Sector Financial Management

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Use and non-use of accounting information: The case of controversial projects in public and non-profit settings

Cited by 5 publications

References 76 publications

Performance measurement in the public sector: Mapping 20 years of survey research

Performance measurement in the public sector: Mapping 20 years of survey research

Voter rationality, the use of accounting information and voting behavior: evidence from a referendum

Green Budgeting

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