IMPACT: While both the academic literature and practice suggest that the use of accounting information is often not neutral, the factors behind a manipulative use of accounting information are under-researched—especially in the public sector context. This article is intended to stimulate the debate about ethical questions related to accounting information manipulation that are often neglected. The authors aim to increase awareness among politicians and public managers about the disputability, or even inappropriateness, of the accounting information they receive.

van Helden, J., Budding, T., Guarini, E., Pattaro, A. (2023). New development: The ethics of accounting information manipulation in the political arena. PUBLIC MONEY & MANAGEMENT, 43(7), 699-703 [10.1080/09540962.2023.2220545].

New development: The ethics of accounting information manipulation in the political arena

Guarini, Enrico
Penultimo
;
2023

Abstract

IMPACT: While both the academic literature and practice suggest that the use of accounting information is often not neutral, the factors behind a manipulative use of accounting information are under-researched—especially in the public sector context. This article is intended to stimulate the debate about ethical questions related to accounting information manipulation that are often neglected. The authors aim to increase awareness among politicians and public managers about the disputability, or even inappropriateness, of the accounting information they receive.
Articolo in rivista - Articolo scientifico
Accounting information manipulation; creative accounting; earnings management; ethics; moral values; political arena; politicians; public sector;
English
26-giu-2023
2023
43
7
699
703
open
van Helden, J., Budding, T., Guarini, E., Pattaro, A. (2023). New development: The ethics of accounting information manipulation in the political arena. PUBLIC MONEY & MANAGEMENT, 43(7), 699-703 [10.1080/09540962.2023.2220545].
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10281/427240
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