Theme: Politicians’ use of accounting information-Editorial: Unraveling politicians’ use and non-use of accounting information

Whereas ‘existing and potential investors, lenders, and other creditors’ are seen as the primary users of accounting information in the private sector, ‘service recipients and their representatives’ are seen as the key users in the public sector.* According to the IPSAS Board, these representatives, i.e. the legislature and members of parliament (MPs): ‘make extensive and ongoing use of GPFR (General Purpose Financial Reporting) when acting in their capacity as representatives of the interests of service recipients and resource providers’ (IPSAS Board, 2014, p. 13).