Ouda, Hassan A.G.; Klischewski, Ralf - In: Journal of Public Budgeting, Accounting & Financial … 31 (2019) 4, pp. 496-517
Purpose: How do cognitive aspects influence the use/non-use of accounting information by the politicians? The purpose of this paper is to conceptualize and theorize the readiness to use and the actual use of accounting information in relation to the human and social agency involved....