...Ivana Pajković; Nives Botica Redmayne; Vesna Vašiček 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...

...Patrícia Gomes; Isabel Brusca; Maria J. Fernandes; Estela Vilhena Purpose This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local...

...Jan van Helden; Christoph Reichard Jan van Helden can be contacted at: g.j.van.helden@rug.nl 31 10 2018 21 03 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only The purpose of this paper is to dismantle the complex...