“…Social media and Web 2.0 have changed the way in which communication takes place not only among individuals but also between citizens and institutions. In addition, social media usage is growing in the public sector, with the result of increasing the level of accountability (Bonsón, Royo, & Ratkai, ; Gesuele, ; Giacomini, ). Despite these premises, many studies focus on the private sector in order to assess the quality of disclosure (Song & Wen, ), whereas only a few studies examine other sectors, such as NGOs, the public sector, LGOs, SOEs and PUs (Mia, Hazelton, & Guthrie, ).…”