选民理性、会计信息使用与投票行为——来自公民投票的证据

IF 2.1 Q2 BUSINESS, FINANCE
Makoto Kuroki
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引用次数: 0

摘要

目的本研究旨在探讨客观理性与主观理性是否会影响个体选民对会计信息的使用,以及会计信息的使用是否会影响投票行为。虽然之前的会计研究假设选民对财务绩效和政治结果具有理性,但本研究区分了两种类型的选民:客观理性选民(根据客观信息对多个选择做出投票决定)和主观理性选民(根据他们的主观价值观做出决定,因此不探索信息或只探索偏向于一个选择的信息)。本研究期望会计信息能够影响客观理性选民和主观理性选民的投票行为。设计/方法/方法聚焦2020年大阪都市计划公投,本研究采用了公投后对768名受访者进行的在线调查。研究发现:客观理性选民比主观理性选民更多地使用会计信息,使用会计信息的选民更有可能投票反对公投,投票行为不受选民理性类型的直接影响;相反,客观理性的选民更有可能使用对投票行为有中介作用的会计信息。原创性/价值研究结果通过提供个人选民在政治背景下使用会计信息及其投票行为的证据,促进了对公共部门会计研究和实践的理解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Voter rationality, the use of accounting information and voting behavior: evidence from a referendum
Purpose This study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While prior accounting studies assume voter rationality concerning financial performance and political outcomes, this study distinguishes between two types of voters: objective rational voters (who make voting decisions about multiple alternatives based on objective information) and subjective rational voters (who make decisions based on their subjective values, and thus do not explore information or explore only information biased toward one alternative). This study expects that accounting information can influence the voting behavior of objective and subjective rational voters. Design/methodology/approach Focusing on the 2020 Osaka Metropolitan Plan Referendum, this study used an online survey conducted on 768 respondents after the referendum. Findings This study finds that objective rational voters use accounting information more than subjective rational voters, voters who used accounting information were more likely to vote against the referendum, and voting behavior is not directly affected by the type of rationality of voters; rather, objective rational voters are more likely to use accounting information that has a mediating effect on voting behavior. Originality/value The results advance the understanding of public sector accounting research and practices by providing evidence of the individual voter’s use of accounting information and their voting behavior in political contexts.
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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