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

Financial Accountability & Management Accounting, Forthcoming

Posted: 8 Apr 2015

See all articles by Martijn Schoute

Martijn Schoute

VU University Amsterdam - Department of Accounting

Tjerk Budding

VU University Amsterdam - Amsterdam Research Center in Accounting

Date Written: April 7, 2015

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: the (a) complexity and (b) inclusiveness of cost systems, and their (c) 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.

Keywords: Stakeholders’ information needs, Financial reporting regulations, Cost system design, Cost system effectiveness, Local government

JEL Classification: M04

Suggested Citation

Schoute, Martijn and Budding, Tjerk, Stakeholders' Information Needs, Cost System Design, and Cost System Effectiveness in Dutch Local Government (April 7, 2015). Financial Accountability & Management Accounting, Forthcoming, Available at SSRN: https://ssrn.com/abstract=2591302

Martijn Schoute (Contact Author)

VU University Amsterdam - Department of Accounting ( email )

De Boelelaan 1105, room 7A-75
Amsterdam, 1081 HV
Netherlands
+31 20 598 2328 (Phone)
+31 20 598 9870 (Fax)

Tjerk Budding

VU University Amsterdam - Amsterdam Research Center in Accounting ( email )

De Boelelaan 1105
1081 HV Amsterdam
Netherlands

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