English, Article edition: The Users of Accounting Reporting in Local Governments: an Agency Approach Ana Cárcaba García

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Bookmark: http://trove.nla.gov.au/version/16176
Physical Description
  • article
Language
  • English

Edition details

Title
  • The Users of Accounting Reporting in Local Governments: an Agency Approach
Author
  • Ana Cárcaba García
Physical Description
  • article
Notes
  • The proper development of an information system requires a previous analysis of the information needs of the persons and institutions that will use it. This paper follows an agency approach to analyse the main users of local government accounting reporting. Positive agency theory interprets the accounting information system as a monitoring and bonding mechanism that fulfils an essential contractual role The analysis of the agency relationships in the local setting reveals the existence of multiple accountability links that call for a rendering of accounts between parts. The analysis is complemented with the assessment of the opinion of the main real actors involved (politicians, managers and comptrollers).
  • governmental accounting, local governments, users, agency theory.
  • RePEc:sar:journl:v:5:y:2002:i:10:p:19-45
Language
  • English
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