Title:	The credibility of finance committees and information usage : trustworthy to whom?
Authors:	Domingos, Fernando Deodato Aquino, André Carlos Busanelli de Lima, Diana Vaz de
metadata.dc.identifier.orcid:	https://orcid.org/0000-0001-6149-7290 https://orcid.org/0000-0002-0329-410X https://orcid.org/0000-0002-4477-445X
Assunto::	Informação contábil Finanças públicas Processo decisório
Issue Date:	4-Nov-2021
Publisher:	Taylor & Francis
Citation:	DOMINGOS, Fernando Deodato; AQUINO, André Carlos Busanelli de; LIMA, Diana Vaz de. The credibility of finance committees and information usage: trustworthy to whom? Public Money & Management, London, v. 42, n. 3, p. 169-177, 2021. DOI 10.1080/09540962.2021.1996691. Disponível em: https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1996691. Acesso em: 10 ago. 2022.
Abstract:	Analysing municipal councils in Brazil, this article contributes to the understanding of how politicians use accounting information in terms of the dynamics of collective political decisions. Depending on their political position, the authors investigated whether councillors seek accounting information to cope with varied objectives rather than a unified decision-making process. A survey of local finance committee members showed that information source credibility is a sensitive construct with multiple meanings influenced by the political environment. This article adds to prior literature on the demand and supply sides of information.
metadata.dc.description.unidade:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE)
metadata.dc.description.ppg:	Programa de Pós-Graduação em Administração
Licença::	Public Money & Management - This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Fonte: Acesso em:
DOI:	https://doi.org/10.1080/09540962.2021.1996691
Appears in Collections:	Artigos publicados em periódicos e afins

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