New development: Use, users and usability of accounting information—current insights and research avenues
Year: 2025
Type: article
Abstract: IMPACTAs previous research does not show consistent findings in the extent of use of accounting information, more research should be done on this matter. Citizens’ representatives in legislative and oversight bodies seem to be more frequent users of accounting information than the citizenry, therefore more information is needed about the expected value for money of accounting improvements for both groups. More research is also needed on the drivers of usability of accounting information, in particular how comparability and representational consistency of reports can help increase understandability. Finally, whereas the use of Large Language Models seems to offer many possibilities to help provide and digest information, more studies should be conducted about how such models could be used.
Source: Public Money & Management
Author: Tjerk Budding
Institution: Vrije Universiteit Amsterdam
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4414355343