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

Author

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  • Jan van Helden
  • Christoph Reichard

Abstract

Purpose - 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 needs of these user groups and various influential factors on the usability and the actual use of AI. Design/methodology/approach - This paper includes a literature review and conceptual reflections. Findings - The review of recently published articles on the issue of “use of accounting information” presents an actual picture of the academic debate on purposes of use, user types, needs of various user groups and factors influencing the usability and the actual use of AI. The subsequent conceptual reflections deal with so far less regarded user groups, with options to strengthen the user perspective in budgeting and financial reporting, with approaches for engaging users in the content of accounting documents, with interrelations between user needs, usability and use intensity, including various antecedents of the different variables of the information-use issue. Research limitations/implications - This paper presents promising routes for future research. Practical implications - The paper emphasizes the importance of paying more attention to the specific information needs and the motivations of various stakeholder groups generally interested in using financial information. Originality/value - The paper presents results of reviewing recent literature on the issue of “use of accounting information” and provides some insight into specific aspects of this issue.

Suggested Citation

  • Jan van Helden & Christoph Reichard, 2019. "Making sense of the users of public sector accounting information and their needs," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 31(4), pages 478-495, November.
  • Handle: RePEc:eme:jpbafm:jpbafm-10-2018-0124
    DOI: 10.1108/JPBAFM-10-2018-0124
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    Citations

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    Cited by:

    1. van Helden, Jan & Caperchione, Eugenio & Pattaro, Anna Francesca, 2023. "Use and non-use of accounting information: The case of controversial projects in public and non-profit settings," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    2. Susana Jorge & Sónia Nogueira & Maria Antónia Jesus, 2023. "Financial Information Use In Parliamentary Debates In A Changing Context," Public Organization Review, Springer, vol. 23(4), pages 1611-1638, December.
    3. Argento, Daniela & van Helden, Jan, 2023. "Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    4. Pazzi, Silvia & Svetlova, Ekaterina, 2023. "NGOs, public accountability, and critical accounting education: Making data speak," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).

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