Popular reports are reports that aim at informing citizens about the financial condition of the state/local government in a convenient and friendly manner. They are expected to be concise, short in length, and present public sector accounting information in a simplified way.
Over the last 30 years, there have been considerable actions worldwide aiming at enhancing transparency and accountability in the public sector. Citizens and several other stakeholders are in need of having a rich array of information, in order to assess the performance and make decisions about the efficiency, effectiveness, and economy of public sector entities. Accountability in the public sector is more important than in the private sector, and it is mainly achieved through financial statements and budgeting documents. Informed citizens could be more active in democratic participation which is sine qua non in democratic...
KeywordsPublic Sector Dissemination Means Corporate Social Responsibility Report Integrate Reporting Friendly Manner
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