Tracing the future of reporting in the public sector: introducing integrated popular reporting

Abstract

Purpose – The purpose of this paper is to debate the future form of reporting in the public sector by examining alternative forms of reporting, and more specifically the frameworks of integrated reporting and popular reporting. Moreover, the paper explores whether and how these reports could be related to each other in order for the needs of a pillar user group, that of the citizens, to be addressed. Design/methodology/approach – The authors analyze the frameworks of integrated reporting and popular reporting, and by combining their characteristics the authors propose a creative synthesis suitable for the public sector. Findings – The analysis leads to the conclusion that governmental entities need to take the next step on reporting in two parallel levels: the first would require the publication of information encountered in integrated reports containing various information elements that are not confronted to the traditional financial ones. The second would result in the provision of this information in a concise and easily comprehensive way. The merger of these two streams will give rise to the publication of “Integrated Popular Reports – IPR.” Originality/value – This move would result to useful and meaningful reporting with potential strategic advantages. The integrated reporting dimension of the reports combined to the popular reporting dimension would provide an adequate information matrix for citizens and other user groups (e.g. politicians, public executives), that are interested to understand the “whole picture” of public sector entities but at the same time they neither possess advanced accounting knowledge nor they are familiar with technical terminology.

Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers

“…Local governments tying sustainability to policy and budgetary cycles aim to inform management, and there is tentative evidence of this being effective. However, targeting internal decision makers has consequences for the design and writing style of relevant documents -as also asserted elsewhere (Cohen and Karatzimas 2015), sustainability reports geared towards managers are generally not attractive to citizens.…”

The how and why of integrated reporting in a public health care organization: The stakeholders' perspective

“…In order to find the easiest way to convey the necessary information to the external stakeholders, researchers and AOU members followed these simple rules: use easily understandable terms to describe each content, facilitate the reading of the report with pictures and graphics, disclose data without minute details about single treatments, and insert notes to clarify the meaning of specific medical definitions. On this point, Cohen and Karatzimas () underscored the utility of having the “necessary agility in reporting” (p. 456) to address the information needs of those who “hold a prominent position”, that is, the citizens as “major resource providers to public sector entities” (p. 452).…”

“…The recipients of the AOU report, as internal stakeholders, are mainly the region, as a financing istitution and regulatory authority and, as external stakeholders, citizens who are both users and taxpayers. The citizens are the “major resource providers to public sector entities” (Cohen & Karatzimas, , p. 452) and those who “personally benefit” from health care services (Alford & Yates, , p. 337). Despite this inherent benefit, the goal of reaching a wide audience over the course of a year is not met by the PHO, as demonstrated by poor attendance during the public presentations of the integrated reports.…”

“…In the last few years, accounting studies have focused on the best ways to manage, measure, and report how resources are employed for public services according to citizens' expectations (Guthrie, Marcon, Russo, & Farneti, ). Studies in this field have focused on social and environmental reporting practices by public organizations (Cavicchi & Vagnoni, ; Dumay, Guthrie, & Farneti, ; Marasca et al, ), and the applicability of the IIRC () IRF to the public sector (Brusca et al, ; Cohen & Karatzimas, ; Oprisor et al, ; Veltri & Silvestri, ).…”

“…In the public sector, instead, IRF application appears to still be in its infancy. Some scholars emphasize the need for adjustments and testing of the IRF for public entities (Cohen & Karatzimas, ; Oprisor, Tiron‐Tudor, & Nistor, ). More recently in same sector, Brusca, Labrador, and Larran () encourage the application of IR in other cases.…”