Articlebronze2017

Stakeholders’ Information Needs, Cost System Design, and Cost System Effectiveness in Dutch Local Government

30 citations0/0 files storedFinancial Accountability and Management

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Accounting and Organizational Management Local Government Finance and Decentralization Economic Growth and Fiscal Policies

Abstract

Abstract This study examines the relationships between stakeholders’ information needs, cost system design, and cost system effectiveness in local government, using a dataset of survey responses from 71 Dutch municipalities. Three cost system design characteristics are examined: (a) the complexity and (b) the inclusiveness of cost systems, and (c) their understandability for non‐financial internal users. These characteristics are shown to be only partly related to each other, and to differ in the extent to which they are related to the information needs of internal and external stakeholders, as well as to three cost system effectiveness characteristics.

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References

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