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Stakeholders’ Information Needs, Cost System Design, and Cost System Effectiveness in Dutch Local Government
Author(s) -
Schoute Martijn,
Budding Tjerk
Publication year - 2017
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/faam.12116
Subject(s) - business , local government , government (linguistics) , information system , information needs , cost accounting , environmental economics , risk analysis (engineering) , accounting , computer science , economics , engineering , public administration , linguistics , world wide web , political science , electrical engineering , philosophy
This study examines the relationships between stakeholders’ information needs, cost system design, and cost system effectiveness in local government, using a dataset of survey responses from 71 Dutch municipalities. Three cost system design characteristics are examined: (a) the complexity and (b) the inclusiveness of cost systems, and (c) their understandability for non‐financial internal users. These characteristics are shown to be only partly related to each other, and to differ in the extent to which they are related to the information needs of internal and external stakeholders, as well as to three cost system effectiveness characteristics.