Making sense of the users of public sector accounting information and their needs

PurposeThe purpose of this paper is to dismantle the complex issue of “use of accounting information (AI)” by pointing to different groups of information users, diverging interests and needs of these user groups and various influential factors on the usability and the actual use of AI.Design/methodo...

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Bibliographic Details
Published in:Journal of public budgeting, accounting & financial management accounting & financial management, 2019-11, Vol.31 (4), p.478-495
Main Authors: van Helden, Jan, Reichard, Christoph
Format: Article
Language:English
Subjects:
Accountability
Accounting
Annual reports
Budgets
Decision making
Information
Literature reviews
Politicians
Public sector
Usability
User groups
User needs
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Summary:PurposeThe purpose of this paper is to dismantle the complex issue of “use of accounting information (AI)” by pointing to different groups of information users, diverging interests and needs of these user groups and various influential factors on the usability and the actual use of AI.Design/methodology/approachThis paper includes a literature review and conceptual reflections.FindingsThe review of recently published articles on the issue of “use of accounting information” presents an actual picture of the academic debate on purposes of use, user types, needs of various user groups and factors influencing the usability and the actual use of AI. The subsequent conceptual reflections deal with so far less regarded user groups, with options to strengthen the user perspective in budgeting and financial reporting, with approaches for engaging users in the content of accounting documents, with interrelations between user needs, usability and use intensity, including various antecedents of the different variables of the information-use issue.Research limitations/implicationsThis paper presents promising routes for future research.Practical implicationsThe paper emphasizes the importance of paying more attention to the specific information needs and the motivations of various stakeholder groups generally interested in using financial information.Originality/valueThe paper presents results of reviewing recent literature on the issue of “use of accounting information” and provides some insight into specific aspects of this issue.
ISSN:1096-3367
1945-1814
DOI:10.1108/JPBAFM-10-2018-0124