What is it about?
This study looks at how politicians and public managers in local governments sometimes present financial information in ways that suit their own goals. Sometimes this is done to protect public projects, other times for personal or political gain. We find that opportunistic manipulation of accounting data serving organizational goals, while ethically questionable, elicits less aversion than self-serving manipulation. Still, any form of hiding or twisting information can reduce public trust and weaken accountability in local government.
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Why is it important?
Public trust in government depends on honest and transparent use of financial information. Yet little is known about how and why local politicians and managers “twist” the numbers. This study is unique because it compares different types of manipulation—those done for the organization versus for personal gain—and shows that people judge them very differently. By highlighting these ethical gray areas, the research helps us understand when manipulation may be tolerated and when it crosses the line, offering timely insights for strengthening accountability and rebuilding trust in local government.
Read the Original
This page is a summary of: Ethics of accounting information manipulation in local government: opportunism or selfishness?, Journal of Accounting and Public Policy, November 2025, Elsevier,
DOI: 10.1016/j.jaccpubpol.2025.107356.
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