Journal of Public Budgeting, Accounting & Financial Management: Volume 31 Issue 4

The quest for users’ needs in public sector budgeting and reporting

Ellen Haustein, Peter Christoph Lorson, Eugenio Caperchione, Isabel Brusca

Making sense of the users of public sector accounting information and their needs

Jan van Helden, Christoph Reichard

The purpose of this paper is to dismantle the complex issue of “use of accounting information (AI)” by pointing to different groups of information users, diverging interests and…

Accounting and politicians: a theory of accounting information usefulness

Hassan A.G. Ouda, Ralf Klischewski

How do cognitive aspects influence the use/non-use of accounting information by the politicians? The purpose of this paper is to conceptualize and theorize the readiness to use…

Reforming the government budgeting system in Malta: Pressures promoting or hindering the reform

Lauren Ellul, Ron Hodges

The purpose of this paper is to analyse the pre-adoption phase of budgetary reform. Perspectives on the introduction and use of performance information in budgeting are obtained…

The use of budgetary and financial information by politicians in parliament: a case study

Susana Jorge, Maria Antónia Jorge de Jesus, Sónia P. Nogueira

The purpose of this paper is to research the use of accounting information by politicians. Based on the Portuguese Parliament setting, it seeks to understand how useful…

Presence of financial information in local politicians’ speech

Lotta-Maria Sinervo, Petra Haapala

The highest decision-making body in a municipality is the council, whose members are elected every fourth year. Therefore, local politicians are in the key position in using…

School board directors’ information needs and financial reporting’s role

Hanmei Chen, Steven Howard Smith

The purpose of this paper is to examine whether Washington State school district financial reporting and budget reporting meet the information needs of school board directors…