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1 – 10 of 208With Florida holding a similar referendum this year, the abortion rights issue underscores the important role now played by referendums in states where one party has control of…
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DOI: 10.1108/OXAN-DB286424
ISSN: 2633-304X
Keywords
Geographic
Topical
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…
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.
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Noboa’s order earlier this month to remove former Vice-President Jorge Glas (2013-17) forcibly from Mexico’s Quito embassy intensified opposition to his government from the…
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DOI: 10.1108/OXAN-DB286621
ISSN: 2633-304X
Keywords
Geographic
Topical
Official figures suggest that 10 million people participated in a referendum held on December 3 in which over 90% of those who voted (accounting for nearly half of the electorate…
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DOI: 10.1108/OXAN-DB283793
ISSN: 2633-304X
Keywords
Geographic
Topical
CHAD: Referendum masks rising coup threat
GUYANA/VENEZUELA: Referendum plan will renew tensions
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DOI: 10.1108/OXAN-ES283261
ISSN: 2633-304X
Keywords
Geographic
Topical
The vote stems from recommendations made in a 2022 national dialogue process. Along with general elections planned for 2024, the referendum constitutes a key step in the timetable…
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DOI: 10.1108/OXAN-DB283779
ISSN: 2633-304X
Keywords
Geographic
Topical
VENEZUELA/GUYANA: Referendum result will stoke tension
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DOI: 10.1108/OXAN-ES283773
ISSN: 2633-304X
Keywords
Geographic
Topical
Robert F. Bruner, Dean Emeritus and Kevin Hare
In June 23, 2016, voters in the United Kingdom have just approved a referendum calling for leaving the European Union. The case describes the motives for European integration, the…
Abstract
In June 23, 2016, voters in the United Kingdom have just approved a referendum calling for leaving the European Union. The case describes the motives for European integration, the rise of separatist movements in the United Kingdom and elsewhere, and the referendum process itself.
The purpose of this case is to provide a contemporary counterpoint to a discussion of the economic and political motivations for the American Civil War. Dominant themes highlighted here are economic nationalism, political nationalism, cultural centrism and ethnocentrism, and populism.
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