Measuring the use of financial information by politicians in local government

Susana Jorge (), Patrícia Gomes, Liliana Pimentel, Lara Baião and Sónia Nogueira

Public Money & Management, 2024, vol. 44, issue 8, 708-718

Abstract: This article presents a tool to assess levels of financial information (FI) use by politicians—the FIU Index. The index provides a multidimensional perspective, whereby items of information used are combined with the main types of meetings where FI is discussed (annual budgets and accounts), and also with members of political bodies (local council, parliament, executive, government, political committee, etc.) in which FI is used. Entities may be ranked as below or above the average of those considered for the analysis each year. The FIU Index evidences the need for improvement, so that politicians can make the best use of FI to improve decision-making and dialogue with various stakeholders.

Date: 2024
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DOI: 10.1080/09540962.2024.2404495

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