Government Financial Information and Knowledge Sharing

• In Event: Breakfast with Research Round Table Forum
  In Workshop: Table 2

Abstract

At the municipal level, government boards are elected from the general public, and may not be the savvy business person we would expect in the corporate environment. This paper investigates how Government Finance Officers (GFO) may minimize, modify, or eliminate the information shared to these individuals; based on their trust in the board. In this study we examine the relationship between trust in the board and completeness of information transfer that may be mediated by the GFO’s individual preference for honesty. Using a framework of honesty (Lee & Ashton, 2005) and organizational trust (Mayer, Davis, & Schoorman, 1995), we address the questions: How complete is a GFO’s communication to the board? What factors of the municipality, GFO, and the Board drive the completeness of this communication?

Keywords: Honesty, trust, municipal government, financial communication

Author

• Janet Jones, University of Minnesota-Duluth