Article2016

The day after: newly-elected politicians and the use of accounting information

70 citations0/0 files storedPublic Money & Management

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Fiscal Policies and Political Economy Local Government Finance and Decentralization Accounting and Organizational Management

Abstract

Most democracies expect accounting information to be used by public managers and elected politicians to support decision-making and accountability to both the public and higher levels of government. This paper shows that Italian local government politicians also use accounting information to influence public opinion and to win political benefit after elections when there has been a change in the ruling party.

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1991Case Study Research: Design and Methods 2004Case Study Research 1965Exchange and Power in Social Life.1963The Civic Culture 1991Is Anyone Responsible?1963The Civic Culture 1999Rationality and Power: Democracy in Practice.2002The Performance Paradox in the Public Sector

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