Synonyms
Definition
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.
Introduction
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...
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References
Clay JA (2008) Popular reporting, in Encyclopedia of Public Administration and Public Policy, 2nd edn. Taylor and Francis, Boca Raton
Cohen S, Karatzimas S (2015) Tracing the future of reporting in the public sector: introducing integrated popular reporting. Int J Public Sect Manage 28(6):449–460
GASB (1992) Popular reporting: local government financial reports to the citizenry. Governmental Accounting Standards Board, Norwalk, CT
GFOA Best practice, approved by the GFOA Executive Board, February 2006. http://www.gfoa.org/sites/default/files/CAAFR_PREPARING_POPULAR_REPORTS.pdf
GFOA Recommended practice applicable in Canada: preparing popular reports (2003 and 2007) (AAFR), approved by the GFOA Committee on Canadian Issues, January 2007. http://www.gfoa.org/sites/default/files/PreparingPopularReportsCCI.pdf
Lee M (2006) The history of municipal public reporting. Int J Public Adm 29(4–6):453–476
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Cohen, S. (2016). Popular Reporting. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_2285-1
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DOI: https://doi.org/10.1007/978-3-319-31816-5_2285-1
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Publisher Name: Springer, Cham
Online ISBN: 978-3-319-31816-5
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