{"title":"Voter rationality, the use of accounting information and voting behavior: evidence from a referendum","authors":"Makoto Kuroki","doi":"10.1108/par-01-2023-0006","DOIUrl":null,"url":null,"abstract":"\nPurpose\nThis 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.\n\n\nDesign/methodology/approach\nFocusing on the 2020 Osaka Metropolitan Plan Referendum, this study used an online survey conducted on 768 respondents after the referendum.\n\n\nFindings\nThis 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.\n\n\nOriginality/value\nThe 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.\n","PeriodicalId":46088,"journal":{"name":"Pacific Accounting Review","volume":" ","pages":""},"PeriodicalIF":2.1000,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Pacific Accounting Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/par-01-2023-0006","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
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.
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.