... a tangible demand for financial statement information. They believe that accrual accounting statements provide accurate insights into municipal financial health and that these statements are comparable across municipalities. All these factors together constitute sufficient conditions for considering useful...

.../legalcode This study analyses to what extent politicians use public sector entities' financial statements along with the politicians' perceptions of the usefulness of such statements in the politicians' decision-making. The authors analyze financial statements' use and usefulness when...

... of public sector financial reporting. Design/methodology/approach For data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media...

...; and information necessary for macroeconomic management. In accordance with the previous one, accounting system produces reports that accompany the execution of budget (budget reports), reports which present the position and performance of the government unit as a financial reporting entity (financial statements...