Citizen-oriented popular reporting: Reconciling objective and subjective information needs

IMPACTThis study offers actionable guidance for public sector accountants, financial managers, and standard setters involved in developing citizen-oriented financial reports. Drawing on IPSAS-based financial statements from a German federal state, it demonstrates how popular reports can reconcile objective transparency requirements with citizens’ subjective information needs. For practitioners at the national and subnational levels, the findings indicate that reports should clearly present revenues, expenditures, debt and personnel costs and link them to major services such as education, infrastructure, and environmental protection. Reports should place less emphasis on presenting technically complex balance-sheet items that citizens find difficult to interpret. Moreover, the results highlight the need for multi-channel dissemination and layered ‘core-plus’ or ‘core and more’ reporting structures to reach diverse citizen groups. Internationally, the results suggest that standard setters (for example IPSASB, national accounting boards) could strengthen comparability and accountability by issuing recommended practice guidelines for popular reporting, fostering consistent approaches to citizen-oriented public sector communication.