Information on local financial reforms and cognitive processes of citizens

This study uses survey data from Kyoto citizens in Japan to examine the factors affecting citizen evaluations of local government finances. In particular, it probes whether information delivery alters citizen perceptions of government finances. In the pre-information condition. Fiindings indicate that citizens who rate performance, compliance and respect for rights, and accessibility to government information evaluate government finances more highly. The impact of information delivery formed the focus of this inquiry, and the results confirmed the learning effect of the modification of citizen perceptions after accurate financial information was received. Those who have higher or lower prior beliefs about the government are also more likely to revise their beliefs in cases of overestimation or underestimation when provided with information based on accurate fiscal indicators. In addition, when information is provided to citizens who have low accessibility to government information, they are more likely than other citizens to improve their evaluation. This study offers key directions for the exploration of the learning effects of information delivery by local governments and recommends methods for constructing desirable relationships between citizens and governments through such efforts. Points for practitioners This study elucidates the learning effects of the information provided by government officials on citizens. The finding that citizens dissatisfied with their access to government information evaluate the government more highly after receiving accurate information from the government is particularly significant. In addition, citizens focus on the performance of services provision, adherence to established rules and observance of the rights granted to them.