Usage of Accounting Information in the Dutch Political Arena

Research output: Contribution to ConferencePaperOther research output

Abstract

There is a growing debate about the potential and the actual usage of public sector accounting information. This paper explores the actual usage of accounting information in parliamentary debates. We do not only analyze the kind of information that is used and which role this information plays, but also who uses this information: do background characteristics play a role in the types of accounting information that are used more frequently? In the context of the Dutch central government, various hypotheses were tested linking the upper echelons theory and the actual usage of accounting information. Results show that the usage of accounting information varies greatly between different actors. Especially regarding prior education, the differences between actors were large: people with a prior education in economics and business made use of accounting information to a much greater degree than their counterparts. Also the difference between parliamentarians and members of state was considerable, in favor of the latter. Contrarily, differences between coalition and opposition parties were negligible.
Original languageEnglish
Publication statusPublished - 13 Jun 2019
EventCIGAR Conference - Vrije Universiteit Amsterdam, Amsterdam, Netherlands
Duration: 12 Jun 201914 Jun 2019
https://cigar2019.nl

Conference

ConferenceCIGAR Conference
CountryNetherlands
CityAmsterdam
Period12/06/1914/06/19
Internet address

Fingerprint

Accounting information
Education
Economics
Information use
Public sector accounting
Upper echelons theory
Central government

Cite this

Faber, A. S. C., & Budding, G. (2019). Usage of Accounting Information in the Dutch Political Arena. Paper presented at CIGAR Conference, Amsterdam, Netherlands.
Faber, A.S.C. ; Budding, G. / Usage of Accounting Information in the Dutch Political Arena. Paper presented at CIGAR Conference, Amsterdam, Netherlands.
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Faber, ASC & Budding, G 2019, 'Usage of Accounting Information in the Dutch Political Arena' Paper presented at CIGAR Conference, Amsterdam, Netherlands, 12/06/19 - 14/06/19, .

Usage of Accounting Information in the Dutch Political Arena. / Faber, A.S.C.; Budding, G.

2019. Paper presented at CIGAR Conference, Amsterdam, Netherlands.

Research output: Contribution to ConferencePaperOther research output

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T1 - Usage of Accounting Information in the Dutch Political Arena

AU - Faber, A.S.C.

AU - Budding, G.

PY - 2019/6/13

Y1 - 2019/6/13

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AB - There is a growing debate about the potential and the actual usage of public sector accounting information. This paper explores the actual usage of accounting information in parliamentary debates. We do not only analyze the kind of information that is used and which role this information plays, but also who uses this information: do background characteristics play a role in the types of accounting information that are used more frequently? In the context of the Dutch central government, various hypotheses were tested linking the upper echelons theory and the actual usage of accounting information. Results show that the usage of accounting information varies greatly between different actors. Especially regarding prior education, the differences between actors were large: people with a prior education in economics and business made use of accounting information to a much greater degree than their counterparts. Also the difference between parliamentarians and members of state was considerable, in favor of the latter. Contrarily, differences between coalition and opposition parties were negligible.

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Faber ASC, Budding G. Usage of Accounting Information in the Dutch Political Arena. 2019. Paper presented at CIGAR Conference, Amsterdam, Netherlands.