The credibility of finance committees and information usage : trustworthy to whom?

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MetadadosDescriçãoIdioma
Autor(es): dc.creatorDomingos, Fernando Deodato-
Autor(es): dc.creatorAquino, André Carlos Busanelli de-
Autor(es): dc.creatorLima, Diana Vaz de-
Data de aceite: dc.date.accessioned2022-08-15T13:42:43Z-
Data de disponibilização: dc.date.available2022-08-15T13:42:43Z-
Data de envio: dc.date.issued2022-08-10-
Data de envio: dc.date.issued2022-08-10-
Data de envio: dc.date.issued2021-11-03-
Fonte completa do material: dc.identifierhttps://repositorio.unb.br/handle/10482/44482-
Fonte completa do material: dc.identifierhttps://doi.org/10.1080/09540962.2021.1996691-
Fonte completa do material: dc.identifierhttps://orcid.org/0000-0001-6149-7290-
Fonte completa do material: dc.identifierhttps://orcid.org/0000-0002-0329-410X-
Fonte completa do material: dc.identifierhttps://orcid.org/0000-0002-4477-445X-
Fonte: dc.identifier.urihttp://educapes.capes.gov.br/handle/capes/714450-
Descrição: dc.descriptionAnalysing 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.-
Formato: dc.formatapplication/pdf-
Publicador: dc.publisherTaylor & Francis-
Direitos: dc.rightsAcesso Aberto-
Direitos: dc.rightsPublic 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:-
Palavras-chave: dc.subjectInformação contábil-
Palavras-chave: dc.subjectFinanças públicas-
Palavras-chave: dc.subjectProcesso decisório-
Título: dc.titleThe credibility of finance committees and information usage : trustworthy to whom?-
Tipo de arquivo: dc.typelivro digital-
Aparece nas coleções:Repositório Institucional – UNB

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