Addressing public sector issues: does presentation of information affect decision making?

This study examines whether presenting public sector financial information in different formats impacts on the interpretation and understanding (and thus, the usefulness) of that information for decisions relating to efficiency and risks in government operations. By examining the effects of different presentations, this project advances efforts to address the usefulness of information for determining public sector efficiencies and risk management, and provides empirical evidence to augment the literature ont he decision usefulness of public sector information.