“…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, ).…”