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Privacy issues are a top priority in web design. However, websites’ evaluation methods do not consider legal and ethical issues. This article proposes a fuzzy logic–based methodology for evaluating websites’ compliance with legal and ethical principles. Using fuzzy Delphi and fuzzy numbers, the methodology develops the Fuzzy Legal and Ethical Compliance Index (FLECI) that addresses the inherited vagueness of the evaluation process and calculates websites’ conformity to legal and ethical guidelines. To illustrate the proposed methodology, this research collects data and then evaluates and classifies 100 websites with respect to their privacy policies using fuzzy equivalence. This article provides a foundation for the development of comprehensive website evaluation methods that include privacy and ethical issues in their evaluations. Future research can investigate the applicability of the proposed methodology and the fuzzy numbers calculated in this article in websites across industries and cultural activities.

PurposeGovernmental 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/approachThe paper presents the results of an exploratory analysis conducted with the participation of a group of citizens in three European countries through a questionnaire.FindingsThe 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/valueThe 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.