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Article
The day after: newly-elected politicians and the use of accounting information
Public Money & Management (2016)
  • Enrico Guarini
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.
Keywords
  • Accounting information,
  • Elections,
  • Financial reporting,
  • Politicians,
  • Public sector audit
Publication Date
2016
DOI
10.1080/09540962.2016.1237135
Citation Information
Enrico Guarini. "The day after: newly-elected politicians and the use of accounting information" Public Money & Management Vol. 36 Iss. 7 (2016) p. 499 - 506
Available at: http://works.bepress.com/enrico_guarini/42/