Table 5 Examples of studies that found... | Emerald Publishing

Table 5

Examples of studies that found information channel important for use

Author(s)	Was information used?	Type of information	Organizational factors	Information providers	Information	Information channels	Environmental factors
Jorge et al. (2016)***	Yes, but information use varies depending on information quality	Budgeting and accounting information		Information source relates to use: Politically independent information providers are important for information use	Information quality explains use: Unreliable information is not used	Information brokers have effect on use: Information brokers contribute to higher use by making the accounting information more understandable
Jorge et al. (2019)***	Yes, use varied from occasional use to no use	Budgeting and accounting information (non-financial and financial information, including cash-based and accrual-based accounting information)			Information determines PI use: Use depends on the format and availability of information	Information brokers influence use: Using brokers is key for improving use
Pollitt (2006) who studied both central and local government	Yes, the information is seldomly used	PI (outputs and outcomes)	Structure and processes of the political system are important for use: PI use and structure have to support each other if use is to be seen Information advocates shape PI use: Insider promotion of PI use strengthens use	Credible information and providers of information affect use: Credible information and providers of information improve the likelihood of PI being used	Timing and timeliness of information explain PI use: PI needs to be delivered when decisions are prepared and made or PI will remain unused	Short reports have an impact on use: Long reports are not read, but short reports support use Verbal communication influences use: Politicians like to get their information through verbal communication	Laws and regulations are important for use: Laws and regulations change climate to one more friendly to PI use

Author(s)	Was information used?	Type of information	Organizational factors	Information providers	Information	Information channels	Environmental factors
Jorge et al. (2016)***	Yes, but information use varies depending on information quality	Budgeting and accounting information		Information source relates to use: Politically independent information providers are important for information use	Information quality explains use: Unreliable information is not used	Information brokers have effect on use: Information brokers contribute to higher use by making the accounting information more understandable
Jorge et al. (2019)***	Yes, use varied from occasional use to no use	Budgeting and accounting information (non-financial and financial information, including cash-based and accrual-based accounting information)			Information determines PI use: Use depends on the format and availability of information	Information brokers influence use: Using brokers is key for improving use
Pollitt (2006) who studied both central and local government	Yes, the information is seldomly used	PI (outputs and outcomes)	Structure and processes of the political system are important for use: PI use and structure have to support each other if use is to be seen Information advocates shape PI use: Insider promotion of PI use strengthens use	Credible information and providers of information affect use: Credible information and providers of information improve the likelihood of PI being used	Timing and timeliness of information explain PI use: PI needs to be delivered when decisions are prepared and made or PI will remain unused	Short reports have an impact on use: Long reports are not read, but short reports support use Verbal communication influences use: Politicians like to get their information through verbal communication	Laws and regulations are important for use: Laws and regulations change climate to one more friendly to PI use

Note(s): *Local government, **State government, ***Central government