Politics by numbers? An exploration of councillors’ apparent use of financial information during the budget discussion in Flemish municipal councils

B. Buylen () and Johan Christiaens

Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium from Ghent University, Faculty of Economics and Business Administration

Abstract: Previous studies demonstrate that there is skepticism about politicians’ use of financial information. Although this issue is generally recognized in literature, only very few researchers focused on real use of financial information in political budgeting practice. While many studies discussed various technical and political budgeting aspects (e.g. political budget cycles, reform rhetoric, introduction accrual budgeting ….) the use of financial information in the area of budgeting is often overlooked. This paper contributes to our understanding of financial information use by politicians, especially through its adoption of an innovative method of data collection and - analysis, i.e. categorizing the minutes of budget debates in municipal councils. Politicians’ apparent financial information use is measured by analyzing the presence of financial information in councilors’ contribution during the budget discussion in Flemish municipal councils. Firstly, we bring a quantitative overview of the reference to financial information in the budget discussion. Secondly, we assess the impact of some political and economic factors on politicians’ use. Data are collected from 121 councils’ minutes of the budget discussion combined with interviews of key witness civil servants. Results reveal a predominance of budgetary information in the discussion and significant influence of both political and economic factors.

Keywords: New Public Management; Financial information; Councilors; Budget. (search for similar items in EconPapers)
Pages: 25 pages
Date: 2013-06
New Economics Papers: this item is included in nep-pol
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:rug:rugwps:13/841

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