Work

Stakeholders’ Information Needs, Cost System Design, and Cost System Effectiveness in Dutch Local Government

Year: 2017

Type: article

Abstract: 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.

Source: Financial Accountability and Management

DOI: 10.1111/faam.12116

Authors: Martijn Schoute, Tjerk Budding

Institution: Vrije Universiteit Amsterdam

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: bronze

OpenAlex ID: W227821026

FWCI: 7.013

Cites: 29

Cited by: 30

Related to: 10