A thematic literature review on politicians’ use of financial and non-financial information: Insights and future directions

Abstract

IMPACTBy highlighting matters addressed by previous research, this study identifies key gaps and suggests directions for further investigation on politicians’ use of financial and non-financial information. In the future, financial and non-financial information should be considered simultaneously, addressing the effects of emerging technologies, and politicians’ trust and capacity to utilize complex information effectively. By exploring these issues, upcoming research will contribute to enhancing the use of such information. In spite of challenges in terms of credibility and integration, financial and non-financial information should be used to justify political decisions, ultimately improving public policies, reinforcing democratic accountability, and building trust between governments and citizens. Politicians and other public officials should realize how academic findings in this area can support governance and policy formulation processes.

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