The credibility of finance committees and information usage: trustworthy to whom?

Domingos, Fernando DeodatoAquino, André Carlos Busanelli deLima, Diana Vaz de2026-05-1620220954-09621467-9302https://repositorio.insper.edu.br/handle/11224/8435Analysing municipal councils in Brazil, this article contributes to the understanding of how politiciansuse accounting information in terms of the dynamics of collective political decisions. Depending ontheir political position, the authors investigated whether councillors seek accounting information tocope with varied objectives rather than a uniﬁed decision-making process. A survey of local ﬁnancecommittee members showed that information source credibility is a sensitive construct with multiplemeanings inﬂuenced by the political environment. This article adds to prior literature on the demandand supply sides of informationDigitalp. 169 - 177Inglêsaccounting informationBrazilcoalition powerﬁnance committeeslocalgovernment ﬁnancesourcecredibilitThe credibility of finance committees and information usage: trustworthy to whom?journal article10.1080/09540962.2021.1996691