Il Popular Financial Reporting, noto anche come Bilancio POP, rappresenta una forma
trasparente e semplificata di rendicontazione sociale progettata per facilitare la …

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 …

This paper provides a comparative analysis of different public accountability means used in
the public sector-namely sustainability reporting, popular financial reporting and integrated …

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 …

Citizens' demand for engagement and participation in the public administration is one area
of concern for research and practice. Most recently, the essential role of e-participation tools …

This study investigates the conditions under which transparency contributes to citizens'
understanding of financial reporting and examines how this enhanced understanding is …

Purpose The current research inspects the moderation role of ownership concentration on
chief executive officer (CEO) characteristics and real earnings management (REM) …

The need for accountability has given rise to new formats of reporting for public sector
organizations. This article discusses the relative strengths and weaknesses of the main …

Abstract The advent of New Public Management has brought significant changes in
accountability mechanisms. In recent years, the information needs of citizens interested in …

Worldwide, open data initiatives aim at making information publicly available and
transparent. Increasingly, local governments (LGs) are publishing financial statements in …