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New development: The ethics of accounting information manipulation in the political arena

Author

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  • Jan van Helden
  • Tjerk Budding
  • Enrico Guarini
  • Anna Francesca Pattaro

Abstract

While both the academic literature and practice suggest that the use of accounting information is often not neutral, the factors behind a manipulative use of accounting information are under-researched—especially in the public sector context. This article is intended to stimulate the debate about ethical questions related to accounting information manipulation that are often neglected. The authors aim to increase awareness among politicians and public managers about the disputability, or even inappropriateness, of the accounting information they receive.

Suggested Citation

  • Jan van Helden & Tjerk Budding & Enrico Guarini & Anna Francesca Pattaro, 2023. "New development: The ethics of accounting information manipulation in the political arena," Public Money & Management, Taylor & Francis Journals, vol. 43(7), pages 699-703, October.
    • Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:699-703
    DOI: 10.1080/09540962.2023.2220545
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    Cited by:

    1. Jakub Michulek & Lubica Gajanova & Anna Krizanova & Roman Blazek, 2024. "Why Do Companies Cook the Books? Empirical Study of the Motives of Creative Accounting of Slovak Companies," Administrative Sciences, MDPI, vol. 14(7), pages 1-16, July.

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