What is it about?

While both the academic literature and practice suggest that the use of accounting information is often not neutral, the factors behind a manipulative use of accounting information are underresearched—especially in the public sector context.

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Why is it important?

This article is intended to stimulate the debate about ethical questions related to accounting information manipulation that are often neglected. It is necessary to increase awareness among politicians and public managers about the disputability, or even inappropriateness, of the accounting information they receive.

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This page is a summary of: New development: The ethics of accounting information manipulation in the political arena, Public Money & Management, June 2023, Taylor & Francis,
DOI: 10.1080/09540962.2023.2220545.
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