Stakeholders’ information needs, cost system design, and cost system effectiveness in Dutch local government

Research output: Contribution to JournalArticleAcademicpeer-review

Abstract

This study examines the relationships between stakeholders’ information needs, cost system design, and cost system effectiveness in local government, using a dataset of survey responses from 71 Dutch municipalities. Three cost system design characteristics are examined: (a) the complexity and (b) the inclusiveness of cost systems, and (c) their understandability for non-financial internal users. These characteristics are shown to be only partly related to each other, and to differ in the extent to which they are related to the information needs of internal and external stakeholders, as well as to three cost system effectiveness characteristics.

Original languageEnglish
Pages (from-to)77-101
Number of pages25
JournalFinancial Accountability and Management
Volume33
Issue number1
DOIs
Publication statusPublished - 2017

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