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Open Access
Article
Publication date: 18 October 2022

Sandra Cohen, Francesca Manes Rossi, Xenia Mamakou and Isabel Brusca

Governmental financial reporting is prepared for accountability and decision-making purposes and is directed to a wide range of users, including citizens. However, this…

Abstract

Purpose

Governmental financial reporting is prepared for accountability and decision-making purposes and is directed to a wide range of users, including citizens. However, this may sound easier than it actually is as citizens without specific accounting knowledge may find it difficult to understand the financial information prepared by governments. The study analyzes citizens' perceptions toward infographics as well as their ability to improve accounting understandability by nonaccounting experts compared to the traditional financial statements.

Design/methodology/approach

The paper presents the results of an exploratory analysis conducted with the participation of a group of citizens in three European countries through a questionnaire.

Findings

The results show that infographics improve accounting understandability by nonaccounting experts compared to the traditional financial statements. However, infographics alone are not enough to succeed in making nonaccounting literate citizens experts in fully understanding accounting information.

Originality/value

The novelty of the research consists in its ability to give voice to citizens' preferences regarding the way the financial information is presented, which has been largely neglected by previous studies. In parallel, it analyzes the effect of accounting knowledge on accounting understandability. Moreover, it is the first study that analyzes the use of infographics in public sector financial reporting.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 17 October 2022

Thi Thuy Ngan Nguyen and Thi Phuong Nguyen

This study aims to identify the level of political participation of local citizen in 208 districts representing for 63 provinces and cities in Vietnam and consider the…

Abstract

Purpose

This study aims to identify the level of political participation of local citizen in 208 districts representing for 63 provinces and cities in Vietnam and consider the effects of candidate's attributes, local political contextual factors and other local citizen’s demographic characteristics on the elections of local leaders in Vietnam.

Design/methodology/approach

By using Probit model and data about provincial governance and public administration performance index and self-survey about local leaders in the districts, this paper shows the different effects of candidates’ attributes, local political context and other local citizen’s characteristics on the first and second elections of local leaders in Vietnam.

Findings

The result indicates the probability of candidates being elected in the first term depends on their characteristics, local political context and local citizen. However, the reelection of local leaders for a second term depends much on their characteristics and local political context not on demographic characteristics of local citizen. The satisfaction rate of local citizen and being an incumbent for the first term are driving forces for the local citizen to elect their leader for the second term. Meanwhile, local political context such as local transparency, local official development assistance project and citizen satisfaction will increase the likelihood of local leaders being elected for the first and second terms.

Research limitations/implications

The major limitation of this study is the data of the self-survey because it only provides basic but not complete characteristics of candidates and local contexts in some typical districts in 63 provinces and cities across the country.

Practical implications

This paper includes policy implications for candidates who want to be elected for both terms and local governance in Vietnam. The government needs to focus on building human resources for local administration to meet the requirements of building a clean, strong, modern and anticorruption administrative system.

Originality/value

This paper extends the analysis on examining the characteristics of candidates and local citizen as well as local political context influencing the elections of local leaders, getting involved in the Vietnam context, still underresearched, especially with reference to political participation of local citizen.

Details

Transforming Government: People, Process and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 20 July 2010

Niels Ole Pors

The purpose of this paper is to analyse the introduction of citizen services in the public libraries in Denmark. The paper focuses on how library staff has perceived the…

1763

Abstract

Purpose

The purpose of this paper is to analyse the introduction of citizen services in the public libraries in Denmark. The paper focuses on how library staff has perceived the introduction and how the library visitors look at it. The paper further elicits information about differences between library visitors using this service and visitors not using it.

Design/methodology/approach

The paper examines the introduction of citizen services in two local libraries. It focuses on staff reactions and perceptions and it also analyses the use and perception of the service in relation to the traditional services. The paper is based on interviews with the involved library staff, citizen service users and administrative staff. The paper is also founded on a survey among library visitors in the two libraries. The survey was conducted as an on‐line and a paper‐based survey.

Findings

The major findings of the paper are that the library staff as a whole welcome the new work tasks because they feel that it is of value for the local community. The findings also indicate that a feared conflict between service tasks and authority tasks did not pose a problem in reality. The library visitors as a whole also welcomed the citizen service in the local libraries and perceived it as a kind of service improvement. Nearly, 25 per cent of the users have used this service in the library and they appreciated it very much. However, the service does not rank high in the visitors' perception of significance of library services. It indicates that the library visitors appreciate new services that are convenient but also that it does not matter that much. The paper also indicates that it is frequent library visitors who use citizen services in library most. There is no indication of the new library users as an effect of the introduction of citizen services in the library.

Research limitations/implications

The limitation is, of course, that the paper is based on a study of only two local branches and it would be scientifically problematic to generalise the results – at least in a statistical sense.

Originality/value

The paper is based on a traditional evaluation study. It is one of the comprehensive assessments of introduction of citizen services in Denmark and some of the findings will be of wider interest for other libraries that intend to take up the cooperative service.

Details

New Library World, vol. 111 no. 7/8
Type: Research Article
ISSN: 0307-4803

Keywords

Expert briefing
Publication date: 23 April 2015

A profile of the Citizens movement.

Details

DOI: 10.1108/OXAN-DB199135

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 1 December 2004

Richard R. Johnson

The most frequent type of citizen complaint filed against police officers involves how the officer uses interpersonal communication. The most common context of police…

2411

Abstract

The most frequent type of citizen complaint filed against police officers involves how the officer uses interpersonal communication. The most common context of police‐citizen contact is the traffic stop, and verbal judo is the most widely used police training program in interpersonal communication intended to reduce citizen complaints and improve citizen cooperation. However, does verbal judo meet citizen expectations for appropriate traffic stop behavior? In order to determine what communication behaviors citizens view as appropriate during traffic stops, a sample of 245 college students were surveyed about their preferences with regard to the officers' behavior. The responses of the sample support the use of verbal judo techniques during routine traffic stops. The responses also demonstrated support for the theory of procedural justice.

Details

Policing: An International Journal of Police Strategies & Management, vol. 27 no. 4
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 23 August 2011

Fabio Cassia and Francesca Magno

According to the “New Public Management” paradigm, citizens are viewed as active participants through all the different steps of service planning and provision…

1100

Abstract

Purpose

According to the “New Public Management” paradigm, citizens are viewed as active participants through all the different steps of service planning and provision. Nonetheless, citizens' involvement is still far from being systematically applied within local governments. The purpose of this paper is to give a contribution to this stream of research by investigating whether a part of this resistance could be explained by the differences between public administrators and elected officials' perspectives on the role of the citizens in service quality improvement processes.

Design/methodology/approach

A mail survey was conducted among a sample of Italian town municipalities in May and June of 2010. A total of 102 questionnaires were returned (59 from politicians and 43 from public managers), and these questionnaires were then analysed through t‐tests and regressions.

Findings

Findings support the existence of a statistically significant difference between public administrators' and elected officials' attitudes. Differences exist in three main issues: the relative importance of citizens as sources of inputs to improve public service quality, the objectives of citizens' involvement and the structure of citizens' preferences.

Research limitations/implications

Results could have been influenced by the degree of New Public Management development within the specific research setting (Italian local governments).

Practical implications

Formalising the role, the timing and the contribution of citizens' involvement to the municipal decision‐making process could help to mitigate the mentioned dualism. Creating a favourable cultural background and sharing a citizen‐oriented vision within the whole organisation, from top levels to front‐line employees, is fundamental.

Originality/value

This paper is the first to suggest that these resistances toward involving citizens in quality improvement processes could be due to the differences between administrators' and elected officials' perspectives.

Details

The TQM Journal, vol. 23 no. 5
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 20 September 2022

Caihua Liu and Didar Zowghi

The purpose of this paper is to improve the understanding of the factors influencing the success of digital transformation (DT) and problems/challenges in DT as well as…

Abstract

Purpose

The purpose of this paper is to improve the understanding of the factors influencing the success of digital transformation (DT) and problems/challenges in DT as well as the communication methods used to involve citizens, based on a systematic literature review of research articles about citizen involvement in DT published between January 2010 and May 2021.

Design/methodology/approach

After establishing inclusion and exclusion criteria, a systematic review of relevant studies was conducted. Out of a total of 547 articles, 33 met the paper selection criteria.

Findings

The analysis of the included 33 empirical studies reveals that the factors influencing the success of DT can be described as the opposite side from challenges and problems in DT. These factors and challenges/problems all influence DT and they can be grouped into organisational values, management capabilities, organisational infrastructure, and workforce capabilities. The communication methods for citizen involvement in DT include: (1) communication mediated by human, (2) communication mediated by computers, and (3) mixed communication methods.

Originality/value

The study identified specific factors that influence DT supported by citizen involvement, at a more fine-grained level. The findings concerning communication methods extend related studies for citizen involvement by adding town hall meetings and communication methods mediated by computers. Furthermore, this study links the research findings to develop a framework for citizen involvement in DT, assisting in better selecting communication methods to involve citizens for addressing problem areas in DT.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-04-2022-0237

Details

Online Information Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1468-4527

Keywords

Book part
Publication date: 29 May 2018

Marloes Vlind and Peer Smets

Purpose – Based on a case study of citizens’ summits in Amsterdam, this chapter examines competing aims bound up in attempts to create an in-between space where…

Abstract

Purpose – Based on a case study of citizens’ summits in Amsterdam, this chapter examines competing aims bound up in attempts to create an in-between space where participants struggle to obtain a sense of belonging against the background of (non)diversity.

Methodology/Approach – A qualitative case study approach is used based on participant observation, informal talks with participants, and interviews with the summit organizers.

Findings – A citizens’ summit can be seen as an in-between space where narratives of citizens should dominate instead of (local) governmental rhetoric. Citizens´ summits create a voice for citizens who are normally less heard in the public debate. To what extent this can be achieved depends on how a summit enables a diversity of participants to practice dialogue, create common ground and share ownership of ideas, problems and solutions. Our findings provide insight into contested belonging within the democratic system in the Netherlands and elsewhere.

Social Implications – We suggest that belonging, space and diversity affect social boundaries between those in the electoral democratic system and those participating in citizens’ summits. Focussing on these can lead towards more inclusive democratic systems for all.

Originality/Value of the Paper – Citizens’ summits are often seen as a democratic tool that supplements the electoral democracy. This study looks at the interactions between participants, revealing much about the functioning of deliberative space in citizens’ summits. We also focus on the issue of participant diversity and how senses of belonging include or exclude sections of society.

Details

Contested Belonging: Spaces, Practices, Biographies
Type: Book
ISBN: 978-1-78743-206-2

Keywords

Book part
Publication date: 10 June 2016

Maarten Van Craen

In this chapter, I reflect on the foundations of the “fair policing from the inside out” approach to identify elements that may complement and refine this theoretical framework.

Abstract

Purpose

In this chapter, I reflect on the foundations of the “fair policing from the inside out” approach to identify elements that may complement and refine this theoretical framework.

Methodology/approach

I address the question of how fair policing can be achieved from a multidisciplinary perspective. Insights and empirical evidence from criminology, psychology, management, and political science/public administration are used to theorize the relationship between internal and external procedural justice.

Findings

Both the theoretical framework itself and the conceptual model that has been derived from it are refined. In total, four aspects are elaborated: (1) I stress more explicitly the potential mediating role of moral alignment with citizens; (2) I point more explicitly at the potential mediating role of trust in supervisors and moral alignment with supervisors; (3) I hypothesize that strain/stress may mediate the relationship between internal and external procedural fairness; and (4) I hypothesize several links between mediators.

Originality/value

This chapter contributes to the challenge of theorizing the origins of fair policing. It aims at widening the scope of police research.

Details

The Politics of Policing: Between Force and Legitimacy
Type: Book
ISBN: 978-1-78635-030-5

Keywords

Book part
Publication date: 30 October 2007

Sherrie A. Kossoudji

Purchasing a home is the largest expenditure many people will make during their lifetime, as well as their greatest source of wealth. There is a homeownership gap between…

Abstract

Purchasing a home is the largest expenditure many people will make during their lifetime, as well as their greatest source of wealth. There is a homeownership gap between natives and immigrants well documented in the literature. I examine the determinants of homeownership, the value of purchased homes (a measure of potential housing wealth), and the equity owned for those who have purchased a home (a measure of actual housing wealth) for immigrants and natives. When immigrants are separated by citizenship status the homeownership gap between natives and immigrants is shown to be a gap between natives and non-citizen immigrants. Immigrant citizens have ownership outcomes as good or better than natives. Further, the gap reflects a problem in ownership, brought about by age and income distributional differences, not in value or equity for homeowners. All immigrants are predicted to have higher home value and home equity than natives.

Details

Immigration
Type: Book
ISBN: 978-0-7623-1391-4

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