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1 – 10 of over 1000This study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While…
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.
Details
Keywords
Tommie L. Ellis, Robert A. Nicholson, Antoinette Y. Briggs, Scott A. Hunter, James E. Harbison, Paul S. Saladna, Michael W. Garris, Robert K. Ohnemus, John E. O’Connor and Steven B. Reynolds
Rising operational costs and software sustainment concerns have driven the Air Force to move to newer technology to ensure that the Air Force Standard Base Supply System (SBSS…
Abstract
Purpose
Rising operational costs and software sustainment concerns have driven the Air Force to move to newer technology to ensure that the Air Force Standard Base Supply System (SBSS) can continue to provide affordable and sustainable mission support in the years to come. This paper aims to summarize the successful software modernization effort the Air Force undertook to achieve that objective.
Design/methodology/approach
The paper describes the preliminary system updates that were required to isolate the SBSS software from all internal and external system and user interfaces in preparation for the subsequent successful code roll effort. Once the legacy SBSS component was fully isolated, the SBSS software modernization objective was achieved via a “code roll” conversion of the SBSS software from legacy COBOL to Java code, and movement of the integrated logistics system-supply application from a proprietary information technology (IT) platform to an open IT operating environment.
Findings
The SBSS system modernization yielded immediate and significant IT operational cost reductions and provided an important foundation for achieving Air Force logistics system consolidation and cloud computing objectives going forward.
Originality/value
The SBSS modernization experience should be useful in assisting similar data system software modernization efforts.
Details