Ranked reasons for use and non-use of financial statements prepared by public sector entities
| Reasons for non-use | Frequency | Reasons for use | Frequency |
|---|---|---|---|
| I do not need it | 91 | When making decisions on budget approval and budget spending | 119 |
| Financial statements are not my area of interest | 25 | For comparison of current results with previous periods | 107 |
| Other statements/documents are my priority | 16 | To compare the actual financial results with the adopted budget | 99 |
| Contain too many technical terms | 15 | As support when making financial decisions | 86 |
| Use of financial statements is optional | 15 | To determine the costs of a particular program, project, or activity | 82 |
| Reasons for non-use | Frequency | Reasons for use | Frequency |
|---|---|---|---|
| I do not need it | 91 | When making decisions on budget approval and budget spending | 119 |
| Financial statements are not my area of interest | 25 | For comparison of current results with previous periods | 107 |
| Other statements/documents are my priority | 16 | To compare the actual financial results with the adopted budget | 99 |
| Contain too many technical terms | 15 | As support when making financial decisions | 86 |
| Use of financial statements is optional | 15 | To determine the costs of a particular program, project, or activity | 82 |
Source(s): Author's own work
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