IT-Enhanced Popular Reports: Analyzing citizen preferences

Cohen, Sandra; Mamakou, Xenia J.; Karatzimas, Sotirios

doi:10.2139/ssrn.2817268

Cited by 14 publications

(45 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…A different reporting format—the PR—which was specifically conceived for LGs and emerged in the United States in the early 2000s, seems to have attracted a resurgence of interest in the last few years, despite its scant application in other continents (Jordan et al , 2017; Cohen et al , 2017; Manes-Rossi et al , 2019). The lack of specific guidelines and strong institutional pressure, however, prevents a larger diffusion of this tool, even though it might be particularly suitable to open a dialogue with citizens due to its simplicity.…”

Section: Research On Non-financial Reporting Formats: Insights and Critiquesmentioning

confidence: 99%

Non-financial reporting formats in public sector organizations: a structured literature review

Rossi

Nicolò

Argento

2020

JPBAFM

View full text Add to dashboard Cite

PurposeResearch dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation.Design/methodology/approachA structured literature review was conducted by rigorously following the steps defined in previous studies. The structured nature of the literature review paves the way for a solid understanding and critical analysis of the state of the art of research on non-financial reporting formats in public sector organizations.FindingsThe critical analysis of the literature shows that most existing studies have focused on sustainability reporting in higher education institutions, local governments and state-owned enterprises, while remaining silent on the healthcare sector. Additional theoretical and empirical approaches should feed future research. Several areas deserve further investigations that might impactfully affect public sector organizations, standard setters, practitioners and scholars.Originality/valueThis paper offers a comprehensive review of the literature on different reporting formats that public sector organizations adopt to report various dimensions of their performance to both internal and external stakeholders. The structured literature review enables the identification of future directions for the literature in this field.

show abstract

Section: Research On Non-financial Reporting Formats: Insights and Critiquesmentioning

confidence: 99%

Non-financial reporting formats in public sector organizations: a structured literature review

Rossi

Nicolò

Argento

2020

JPBAFM

View full text Add to dashboard Cite

show abstract

“…We focus on the disclosure of financial, non-financial and corporate governance information. Furthermore, the literature has acknowledged that the mere disclosure of information is not enough and that stakeholder orientation (or responsiveness) is necessary for effective accountability (Cohen, Mamakou, & Karatzimas, 2017;Cucciniello, Bellè, Nasi, & Valotti, 2015;Shaoul et al, 2012). Therefore, the accessibility to and usability of the information, together with the possibility of citizens contacting SOEs to ask for transparency-related information, have also been considered in this research.…”

Section: Downward Accountability In Soes: Transparency Interactivitymentioning

confidence: 99%

Accountability Styles in State-Owned enterprises: The good, the bad, the ugly ... and the pretty

Royo

Yetano

García‐Lacalle

2019

RC-SAR

View full text Add to dashboard Cite

Ensuring public access to the information that State-Owned Enterprises (SOEs) produce is necessary and corporate websites should be used for this purpose. However, there is a lack of research analyzing the accountability of SOEs. This paper aims to identify different accountability patterns among SOEs by carrying out an assessment of the e-disclosure levels of Spanish SOEs. For this purpose, a comprehensive website content analysis of 91 SOEs owned by the Spanish central government was carried out. Each website was analyzed for 60 items classified into 4 dimensions: 1) financial information, 2) information about objectives and strategies, 3) corporate governance and 4) usability. In order to identify different accountability patterns among SOEs, cluster, multidimensional scaling and Pro-Fit analyses were carried out. Results show that e-disclosure practices among Spanish SOEs are still in their infancy. Financial accountability is the main focus of SOEs’ disclosures and most are silent about their policies, objectives and corporate governance structures. The majority of them are still anchored in a narrow accountability style that only considers shareholders as the key stakeholders and they are a long way from fulfilling the OECD recommendation that they should be as transparent as listed companies. Furthermore, results show that enforcement of transparency-related legislation is scarce in Spain. Based on these findings, some recommendations to improve e-disclosure practices among SOEs are suggested. Garantizar el acceso del público a la información que generan las Empresas Públicas (EP) es necesario y las páginas web corporativas deberían utilizarse para lograr este objetivo. Sin embargo, no existen estudios académicos que analicen la rendición de cuentas por parte de las EP. Este trabajo pretende identificar diferentes estilos de rendición de cuentas en las EP, llevando a cabo una evaluación de los niveles de divulgación a través de Internet de las EP españolas. Para lograr este objetivo, se ha llevado a cabo un análisis de 91 EP de titularidad estatal. En cada página web se ha analizado la presencia de 60 atributos clasificados en 4 dimensiones: 1) información financiera, 2) información sobre objetivos y estrategias, 3) gobierno corporativo y 4) facilidad de uso. Para identificar los diferentes estilos de rendición de cuentas se han utilizado análisis cluster, escalas multidimensionales y Pro-Fit. Los resultados muestran que las prácticas de divulgación de información a través de Internet de las EP españolas todavía se encuentran muy poco desarrolladas. La rendición de cuentas de tipo financiero ocupa el principal foco de atención de las EP y en su mayoría no divulgan información sobre sus políticas, objetivos y estructuras de gobierno corporativo. La mayor parte están ancladas en un estilo limitado de rendición de cuentas que solo considera a los accionistas como principales agentes interesados y lejos de cumplir la recomendación de la OCDE de ser tan transparentes como las empresas cotizadas. Además, los resultados muestran que el cumplimiento de la legislación en materia de transparencia es escaso. Sobre la base de estos resultados, se sugieren algunas recomendaciones para mejorar las prácticas de divulgación de información a través de Internet en las EP.

show abstract

“…In this vein, whenever citizens are aware of the importance and usefulness of public expenditure, they are better prepared to support financial sustainability through tax revenues and local government may count on the financial resources necessary to manage public services. At the same time, a clear understanding of the policy adopted by public administrators would allow citizens to take an active role in decision making, participate in public consultations and interact with governing bodies (Biancone et al , 2016; Cohen et al , 2017).…”

Section: Introductionmentioning

confidence: 99%

Popular reporting: learning from the US experience

Rossi

Aversano

Polcini

2019

JPBAFM

View full text Add to dashboard Cite

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.

show abstract

IT-Enhanced Popular Reports: Analyzing citizen preferences

Cited by 14 publications

References 0 publications

Non-financial reporting formats in public sector organizations: a structured literature review

Non-financial reporting formats in public sector organizations: a structured literature review

Accountability Styles in State-Owned enterprises: The good, the bad, the ugly ... and the pretty

Popular reporting: learning from the US experience

Contact Info

Product

Resources

About