The day after: newly-elected politicians and the use of accounting information

Enrico Guarini

Public Money & Management, 2016, vol. 36, issue 7, 499-506

Abstract: Most democracies expect accounting information to be used by public managers and elected politicians to support decision-making and accountability to both the public and higher levels of government. This paper shows that Italian local government politicians also use accounting information to influence public opinion and to win political benefit after elections when there has been a change in the ruling party.

Date: 2016
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DOI: 10.1080/09540962.2016.1237135

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