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Are Citizens Significant Users of Government Financial Information?

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  • Isabel Brusca
  • Vicente Montesinos

Abstract

This article reports on the use that the public makes of the budgetary and financial reporting produced by Spanish local authorities. The authors show financial reporting influences voting behaviour. Although citizens cannot decide how much tax they have to pay or the volume or quality of the services, they can control public management when it comes to election time. Accounting information can reflect the results of public policies and consequently serve as a vehicle for communicating the economic effects of political management. The authors make a strong case for more ‘popular’ financial reporting so that government accounts can be understood and properly used by non-specialists.

Suggested Citation

  • Isabel Brusca & Vicente Montesinos, 2006. "Are Citizens Significant Users of Government Financial Information?," Public Money & Management, Taylor & Francis Journals, vol. 26(4), pages 205-209, September.
    • Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:205-209
    DOI: 10.1111/j.1467-9302.2006.00526.x
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    References listed on IDEAS

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    1. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    2. Stigler, George J, 1973. "General Economic Conditions and National Elections," American Economic Review, American Economic Association, vol. 63(2), pages 160-167, May.
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    Cited by:

    1. Thompson, Paul N., 2019. "Are school officials held accountable for fiscal stress? Evidence from school district financial intervention systems," Economics of Education Review, Elsevier, vol. 72(C), pages 44-54.
    2. Cohen, Sandra & Leventis, Stergios, 2013. "Effects of municipal, auditing and political factors on audit delay," Accounting forum, Elsevier, vol. 37(1), pages 40-53.
    3. Alberto ROMOLINI & Elena GORI & Silvia FISSI, 2015. "Public Corporate Governance and Performance Information in Local Utilities: The Different Perceptions of Politicians and Managers," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2015(25), pages 55-77, Decembre.
    4. Robbins Geraldine & Turley Gerard & McNena Stephen, 2016. "Benchmarking the financial performance of local councils in Ireland," Administration, Sciendo, vol. 64(1), pages 1-27, May.
    5. Paul N. Thompson & Joseph Whitley, 2017. "The effect of school district and municipal government financial health information on local tax election outcomes: evidence from fiscal stress labels in Ohio," Public Choice, Springer, vol. 170(3), pages 265-288, March.
    6. Carla Del Gesso & Luca Romagnoli, 2021. "Citizen-Centered Reporting: Assessing Popular Financial Reporting Practice in Italian Decentralized Governments," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(2), pages 1-1, July.
    7. Paolo Biancone & Silvana Secinaro & Valerio Brescia & Daniel Iannaci, 2019. "The Popular Financial Reporting between Theory and Evidence," International Business Research, Canadian Center of Science and Education, vol. 12(7), pages 45-56, July.

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