Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information

Tjerk Budding*, Jan van Helden

*Bijbehorende auteur voor dit werk

    OnderzoeksoutputAcademicpeer review

    5 Citaten (Scopus)
    3 Downloads (Pure)


    This current PMM theme aims to broaden the scope ofl the issue of the use and non-use of accounting and performance information, and the underlying factors. Following Van Helden and Reichard (2019), we observe an interplay between user needs, usability and actual use by politicians of accounting information. It is expected that, if user needs are fulfilled, this leads to usability, and when usability is in place, this leads to use. However, usability and actual use of accounting information might be impacted by diverging sets of factors.
    Originele taal-2English
    Pagina's (van-tot)137-139
    Aantal pagina's3
    TijdschriftPublic Money & Management
    Nummer van het tijdschrift3
    StatusPublished - 8-mrt-2022

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