Today’s public sector accounting affects many entities. However, this does not mean the target user cannot be defined,because ultimately the target user is the taxpayer. In a democracy, the people have a variety of names such as citizens, taxpayers, voters, public, and so on. They possess the supreme power to organize tax levies and also to bear those taxes. Public sector accounting should provide useful information to evaluate the elected official’s capability to represent the people’s will. However the taxpayer can make a rational decision to retain orreplace the person who represents his preference for supreme power with this accounting information.
