Questões de Concurso Para analista de controle externo

    State and local governments regularly disclose financial information to the public so that the current financial status of the government is recognized publicly. The purpose of such disclosure is to achieve accountability and inform citizens about governments’ financial decisions. Despite the efforts to improve the accessibility and readability of financial information, we do not know whether and how the financial information is processed by citizens. This study investigates how citizens assess the financial condition of governments when different financial information is presented. We conduct an online survey experiment to understand how disclosed financial information shapes citizens’ perceived level of a government’s fiscal stress and their attitudes toward governments’ revenue-raising strategies. We find that citizens prioritize the financial indicators that they are familiar with, such as debt and surplus ratios. While both historical and social reference points play an important role, social reference is more effective in influencing citizens’ perception. We only find limited evidence to support the relationship between citizens’ perception of fiscal stress and their support toward governments’ decisions to raise revenues.

Internet: <www.sciencedirect.com>  (adapted).