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New development: Understanding the statement of accounts—the use of financial information in UK local authorities

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  • Don Peebles
  • Cliff Dalton

Abstract

This article presents the results of a survey of UK councillors which shows the extent to which councillors utilize and interpret financial information. Ways to make statements of accounts and financial reports more accessible to policy-makers are recommended.

Suggested Citation

  • Don Peebles & Cliff Dalton, 2022. "New development: Understanding the statement of accounts—the use of financial information in UK local authorities," Public Money & Management, Taylor & Francis Journals, vol. 42(3), pages 178-180, April.
    • Handle: RePEc:taf:pubmmg:v:42:y:2022:i:3:p:178-180
    DOI: 10.1080/09540962.2021.2014125
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    Cited by:

    1. Asifiwe Kyando & Abdiel Abayo & Gwahula Raphael, 2022. "Determinants of the extent of usage of accounting information by Public Accounts Committee in Tanzania public corporations: Moderating role of effective communication," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(9), pages 205-221, December.

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