Popular reporting: learning from the US experience

Francesca Manes-Rossi, Natalia Aversano and Paolo Tartaglia Polcini

Journal of Public Budgeting, Accounting & Financial Management, 2019, vol. 32, issue 1, 92-113

Abstract: 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.

Keywords: Accountability; Local governments; Legitimacy theory; Popular report; Citizens’ information needs (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-01-2019-0013

DOI: 10.1108/JPBAFM-01-2019-0013

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