IMPACT

This article looks at how the roles and personal characteristics of politicians affect their use of accounting information. The findings in this article suggest that it is very likely that the quality of debates in parliament correlate with use of the accounting information provided. Political parties should consider age and experience in their selection of candidates and in terms of whether to retire MPs, because age and experience do seem to affect the extent to which politicians substantiate their statements and decisions with hard accounting information.

中文翻译：

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角色和用户特征作为荷兰议会信息使用的驱动力

影响

本文着眼于政治家的角色和个人特征如何影响他们对会计信息的使用。本文的研究结果表明，议会辩论的质量很可能与所提供的会计信息的使用相关。政党在选择候选人以及是否让国会议员退休方面应考虑年龄和经验，因为年龄和经验似乎确实会影响政治家用硬会计信息证实其声明和决定的程度。