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1 – 10 of over 78000Carmela Barbera, Elio Borgonovi and Ileana Steccolini
The purpose of this contribution is to investigate whether popular reports can strengthen public governance by fostering greater transparency and public participation.
Abstract
Purpose
The purpose of this contribution is to investigate whether popular reports can strengthen public governance by fostering greater transparency and public participation.
Methodology/approach
The analysis is based on the case of the “Bilancio in Arancio” of the Municipality of Milan. Data are collected through a triangulation of sources, including the authors’ direct observation, conversational interviews, the press, and a questionnaire distributed to the citizens participating in the experience.
Findings
The analysis discusses how popular reports can improve Public Governance, and identify related critical issues. More specifically, four key aspects of Popular reporting appear to play a central role in strengthening governance, that is, their capacity to ensure greater transparency, neutrality, enhanced participation and impacts on decision making. We suggest that every aspect represents an important “step” to be taken in an ideal “ladder of participation.”
Practical implications
Governments that want to enhance public governance may have an interest in developing popular reports, paying attention at ensuring transparency, neutrality, stakeholders’ participation, and their contribution to decision-making processes.
Social implications
Popular reports can provide to citizens the education on public budgeting issues required to consciously participate in public decision-making processes and give them greater voice and power to express their instances. Popular reports can also promote a two-way communication and dialogue between citizens and governments.
Originality/value
Drawing on the experience of the Municipality of Milan, more general lessons are learnt on the role of popular reports in strengthening public governance, and on the related strengths and weaknesses.
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Sandra Cohen and Sotirios Karatzimas
The scope of this study is to explore informed citizens' engagement in the development of real municipalities' popular reports. For this purpose, an exploratory experiment is…
Abstract
Purpose
The scope of this study is to explore informed citizens' engagement in the development of real municipalities' popular reports. For this purpose, an exploratory experiment is performed where potential users of popular reports with certain accounting skills (i.e. groups of undergraduate accounting students) act as preparers of these reports.
Design/methodology/approach
The study uses insights from the sense of belonging theory in an ambivalent way: to explain citizens' interest in popular reports and to consider popular reports as an impetus triggering citizens' sense of belonging. By content-analyzing the reports developed and taking stock of the students' perceptions on aspects of popular reports, a template for a popular report for local governments is synthesized. Further, by comparing the study findings with theoretical recommendations and popular reporting practices, the authors offer insights on the content and layout of popular reports which is expected to enhance the sense of belonging of citizens within their city.
Findings
The undergraduate students while relying on earlier examples and existing models have created their own reports in which they have used financial and non-financial information indicating the significance of both types of information for citizens. The evidenced heterogeneity in the developed reports is expected to be the effect of the sense of belonging. Moreover, the study reveals citizens' positive stance toward the adoption of co-development and co-creation approaches in the design of popular reports by citizen groups and municipal authorities which is consistent with a sense of belonging mobilization.
Originality/value
This study adds to the literature on the content and characteristics of popular reports by giving voice to the citizens themselves through an exploratory experiment that permits the sense of belonging to take effect.
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The purpose of this study was to investigate how pension funds use charts in popular reports. Popular reports communicate a fund’s financial health to non-technical audiences, and…
Abstract
Purpose
The purpose of this study was to investigate how pension funds use charts in popular reports. Popular reports communicate a fund’s financial health to non-technical audiences, and often contain charts, tables, and other graphical elements. Do these graphics meet audiences’ information needs and align with chart best practices?
Design/methodology/approach
This study focused on the 60 retirement funds receiving a 2021 popular report award from the Government Finance Officers Association. The author analyzed each graphic’s topic and design.
Findings
Most funds presented key topics (such as funding rate and portfolio return), but they generally lacked helpful benchmarks or peer comparisons. A total of 30% of reports had one or more broken charts, where their visual elements did not match the underlying data. A total of 70% of the reports contained at least one badly designed chart. These design flaws included non-zero (truncated) axes, hidden non-zero axes and misleading 3D perspectives.
Originality/value
To the best of the authors’ knowledge, this paper is the first to examine chart quality in pension fund popular reports.
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This paper aims to study the disclosure of information about city hospitality within municipal popular reporting documents, by conducting a photo-thematic analysis of the…
Abstract
Purpose
This paper aims to study the disclosure of information about city hospitality within municipal popular reporting documents, by conducting a photo-thematic analysis of the photographic imagery contained therein. These documents have great potential for integrating supplementary information in a simplified, short and attractive form. Supplementary disclosure by means of pictures, such as that concerning city hospitality, has not previously been researched.
Design/methodology/approach
This qualitative research uses visual data, specifically photographs, as a data source. To capture city hospitality disclosure, a photo-thematic analysis was conducted on a total of 495 photographs contained in a sample of 30 US municipal Popular Annual Financial Reports singled out for best practice. Photographs were inductively thematized using the qualitative data analysis software “QDA Miner”.
Findings
The photo-thematic analysis yielded an array of themes and sub-themes important to an overall understanding of municipal government disclosure about city hospitality. Going far beyond hosting the hospitality industry segment, city hospitality proved to be a complex area involving city livability and sustainability; it encompasses environmental and landscape resources, facilities, services, activities, events, culture, history, sociability, innovation and much more. Photographs were able to suitably provide supplementary nonfinancial disclosure in popular reports, conveying a welcoming image to the city’s guests – including both its citizens and visitors – in a timely and appealing way.
Originality/value
This study is the first to examine information disclosure via photographs in popular reporting, focusing on municipal government disclosures about city hospitality. It, therefore, offers new knowledge in both the areas of city hospitality and popular reporting, using an innovative qualitative research approach which gives insight into the power of pictures to generate and convey information beyond textual data.
研究目的
本研究通过市政流行报告中基于城市好客度的相关图片进行主题分析。这些文件为整合补充信息从而提炼成为简化和有吸引力的信息形式提供强大潜力。通过图片来做为补充信息, 例如城市好客度, 并未在前人研究出现。
研究设计/方法/途径
本论文运用了视觉数据, 尤其是图片作为数据源。为了诠释城市好客度, 本研究对由30个美国流行年度财务报告 (PAFRs) 作为样本中的495张图片来进行图片主题分析。本研究将这些图片运用归纳主题分析法通过定性数据软件QDA进行分析。
研究结果
图片主题分析产生了一系列衡量城市好客度有重要影响力的主题和分主题。非局限于开发酒店行业, 城市好客度被证实其概念更加复杂并涉及城市宜居性和可持续程度; 其主要包含环境资源, 城市设施, 服务, 活动, 节事, 文化, 历史, 社交性, 创新性和更多。图片可以更合适的在流行年度报告中提供补充性, 非财务性的信息, 从而向城市宾客 – 本市居民以及访客 –用及时和更具吸引力的方式传递好客的城市形象。
研究原创性/价值
本研究首创性的运用城市政府报告中含城市好客度为焦点, 通过图片来提取信息。运用了创新性定性研究方法来从图片提取非文字可传递的信息, 从而为城市好客度和流行报告方面的研究提供新知识。
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Sandra Cohen and Sotirios Karatzimas
The purpose of this paper is to debate the future form of reporting in the public sector by examining alternative forms of reporting, and more specifically the frameworks of…
Abstract
Purpose
The purpose of this paper is to debate the future form of reporting in the public sector by examining alternative forms of reporting, and more specifically the frameworks of integrated reporting and popular reporting. Moreover, the paper explores whether and how these reports could be related to each other in order for the needs of a pillar user group, that of the citizens, to be addressed.
Design/methodology/approach
The authors analyze the frameworks of integrated reporting and popular reporting, and by combining their characteristics the authors propose a creative synthesis suitable for the public sector.
Findings
The analysis leads to the conclusion that governmental entities need to take the next step on reporting in two parallel levels: the first would require the publication of information encountered in integrated reports containing various information elements that are not confronted to the traditional financial ones. The second would result in the provision of this information in a concise and easily comprehensive way. The merger of these two streams will give rise to the publication of “Integrated Popular Reports – IPR.”
Originality/value
This move would result to useful and meaningful reporting with potential strategic advantages. The integrated reporting dimension of the reports combined to the popular reporting dimension would provide an adequate information matrix for citizens and other user groups (e.g. politicians, public executives), that are interested to understand the “whole picture” of public sector entities but at the same time they neither possess advanced accounting knowledge nor they are familiar with technical terminology.
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Sandra Cohen and Sotirios Karatzimas
This study examines the reporting practices of a sample of awarded smart cities that report in English by analyzing the financial and non-financial reports published in their…
Abstract
Purpose
This study examines the reporting practices of a sample of awarded smart cities that report in English by analyzing the financial and non-financial reports published in their websites.
Design/methodology/approach
The study performs a manifest content analysis on the financial and non-financial reports published by a sample of awarded – by various networks and organizations – smart cities. Integrated Popular Reporting that builds on Integrated Reporting, Popular Reporting and ICT advancements is used as the reference paradigm to analyze the content and the characteristics of these reports.
Findings
The results indicate that smart cities' reports are mainly developed conventionally and do not embed technological advancements. However, there are several smart cities that adopt a reporting paradigm where the five capitals of Integrated Reporting, over and above the financial one, are discussed.
Originality/value
Systematizing the way the existing reports of smart cities are developed provides evidence whether smart cities adopt reporting means that are consistent with their character, as well as, the specific areas they should focus to achieve that. Toward this end, collaborations between citizens and smart city councils, in the philosophy of co-production and co-creation of public value, could prove helpful in the development of useful reports.
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Paolo Biancone, Valerio Brescia, Federico Chmet and Federico Lanzalonga
The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such…
Abstract
Purpose
The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.
Design/methodology/approach
Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.
Findings
Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.
Practical implications
Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.
Originality/value
Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.
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Francesca Manes-Rossi, Natalia Aversano and Paolo Tartaglia Polcini
The purpose of this paper is to explore a citizen-centered tool for public accountability, the popular report (PR). Elaborating on previous studies and on content analysis of a…
Abstract
Purpose
The purpose of this paper is to explore a citizen-centered tool for public accountability, the popular report (PR). Elaborating on previous studies and on content analysis of a sample of municipalities in the USA, this paper aims to identify the qualitative characteristics and content elements that PR should have to serve as a legitimation tool.
Design/methodology/approach
The study adopts a mixed methodology. After the analysis of previous studies on PR and best practices in US municipalities, a list of content elements and qualitative characteristics of PR is compared with results emerging from the content analysis of PR published by of a sample of municipalities in the USA.
Findings
The analysis reveals that the PR should embed information about the government’s sources of revenues and taxes, expenditures, cost of government services, liveability and governance of the city.
Research limitations/implications
The paper offers new knowledge on reporting centered on citizens, framing the analysis in the legitimacy theory. Even though the research relates only to the US context, the results may assist standard setters in preparing guidelines for local governments to communicate financial data to citizens and stimulate further research in other contexts.
Practical implications
The results may encourage local governments to prepare a PR suitable to discharge accountability and gain legitimation.
Originality/value
This study is the first to discuss the PR within a theoretical framework, in this case, legitimacy theory. Moreover, a further novelty lays in the analysis carried out on the PRs published by US municipalities in order to derive qualitative characteristics and content elements with which the PR should comply.
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Giuseppe Grossi, Paolo Pietro Biancone, Silvana Secinaro and Valerio Brescia
The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital…
Abstract
Purpose
The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital platforms. This study aims to contribute to the debate on democratic accounting technologies with a focus on PR and digital platforms, using the theoretical lens of dialogic accounting.
Design/methodology/approach
A longitudinal case study is used to analyse the implementation and evolution of PR in the city of Turin, Italy and explore how the city involved its citizens with digital platforms.
Findings
This study contributes to the debate on public accountability through dialogic accounting tools.
Research limitations/implications
Multiple sources (surveys, interviews and interventionist workshops) are used to analyse Turin, Italy as a longitudinal case study.
Practical implications
This study offers practical reflections for legislators, politicians and public managers who need new knowledge and empirical analysis of the effective implementation of the PR as a tool for dialogue and empowering public accounting to hold continuous dialogue with the citizens.
Originality/value
PR can be considered a useful dialogic accounting tool for politicians, managers and government experts to encourage citizens’ engagement in a pluralistic society.
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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 may sound…
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.
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