Popular reporting
Learning from the US experience
Bibliographic Data
| ID | 20201635 |
|---|---|
| Authors | Francesca Manes Rossi (0000-0001-9617-4379, University of Naples Federico II), Francesca Manes-Rossi, Natalia Aversano (0000-0002-5676-6908, University of Basilicata), Paolo Tartaglia Polcini (0000-0003-0841-3494, University of Salerno) |
| Year | 2019 |
| Volume | 32 |
| Issue | 1 |
| Pages | 92-113 |
| Publication date | 2019-12-23 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-01-2019-0013 |
| OpenAlex | W2998828097 |
| Language | EN |
| Citations received | 9 |
| References cited | 62 |
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
Accountability · Business · Content analysis · Geography · Legitimacy · Legitimation · Novelty · Originality · Political science · Politics · Public relations · Qualitative research · Revenue · Social science · Sociology · E-Government and Public Services · Engineering · Law · Psychology · Public Administration · Public Policy and Administration Research · Social Media and Politics · Social Psychology · Accounting
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A New Theory for Public Service Management? Toward a (Public) Service-Dominant Approach
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Understanding the Complex Dynamics of Transparency
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The Determinants of Local Government's Financial Transparency
Organizational Legitimacy
The Iron Cage Revisited
Three Approaches to Qualitative Content Analysis
Institutionalized Organizations
| Unique citing works | 9 |
|---|---|
| Citations per year | 1,8 |
| Citation span | 2021 - 2026 (6) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 9 |