The Use of Performance Information Field Experiments in Local Social Services Departments

E Pieter Jansen

The IUP Journal of Accounting Research and Audit Practices, 2007, vol. VI, issue 4, 7-35

Abstract: This paper investigates how the characteristics and contents of performance information are used by the recepients. More specifically, it addresses the extent of match between the contents of performance information and the information needs of the recepients which affects the information use. It does so by investigating the information needs and the information use of managers and politicians who are responsible for the social services departments of three Dutch municipalities. In these three cases, the influence of the characteristics and the contents of performance information is limited. The paper provides a ground to classify the two styles, which deal with performance information. It is suggested that the style applied by an information user affects the impact of the characteristics and the contents of performance information on information use—in the “discussion-provoking style”, the characteristics and contents of information are of limited importance, whereas in the “decision-focused style” these factors may have greater impact.

Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:06:y:2007:i:4:p:7-35

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