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Integrated Popular Reporting as a Tool for Citizen Involvement in Financial Sustainability Decisions

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Financial Sustainability of Public Sector Entities

Part of the book series: Public Sector Financial Management ((PUSEFIMA))

Abstract

The more information that is disseminated about the financial impact of government decisions, the more public sector entities are stimulated to make decisions in a transparent manner. Several tools can be used to involve citizens in financial sustainability decisions; among these, popular reporting is receiving growing attention in the public sector. The goal of popular reporting is to engage the interest of average citizens and make it easy for them to understand financial sustainability, by presenting more information than traditional financial reporting, in a concise, comprehensive, and attractive manner. For these reasons, government entities should consider implementing integrated popular reporting. This chapter aims to present a prototype integrated popular report designed to promote citizen participation in financial sustainability decisions. Through a theoretical-deductive methodology, it aims to identify the main features that an integrated popular report should contain to best respond to the information needs of public sector user groups, focusing on citizens in particular.

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Authors and Affiliations

  1. Department of Mathematics, Computer Science and Economics, University of Basilicata, Potenza, Italy

    Natalia Aversano

  2. Department of Management and Innovation Systems, University of Salerno, Fisciano, Italy

    Paolo Tartaglia Polcini

  3. Department of Economics, University of Campania Luigi Vanvitelli, Caserta, Italy

    Giuseppe Sannino & Francesco Agliata

Authors
  1. Natalia Aversano
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  2. Paolo Tartaglia Polcini
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  3. Giuseppe Sannino
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  4. Francesco Agliata
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Corresponding author

Correspondence to Natalia Aversano .

Editor information

Editors and Affiliations

  1. Department of Accountancy, University of Malta, Msida, Malta

    Josette Caruana

  2. Department of Accounting and Finance, University of Zaragoza, Zaragoza, Spain

    Isabel Brusca

  3. Department of Economics “Marco Biagi”, University of Modena and Reggio Emilia, Modena, Italy

    Eugenio Caperchione

  4. Department of Business Administration, Athens University of Economics and Business, Athens, Greece

    Sandra Cohen

  5. Department of Management and Innovation Systems, University of Salerno, Fisciano, Italy

    Francesca Manes Rossi

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Aversano, N., Tartaglia Polcini, P., Sannino, G., Agliata, F. (2019). Integrated Popular Reporting as a Tool for Citizen Involvement in Financial Sustainability Decisions. In: Caruana, J., Brusca, I., Caperchione, E., Cohen, S., Manes Rossi, F. (eds) Financial Sustainability of Public Sector Entities. Public Sector Financial Management. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-06037-4_10

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