Citizen-centered financial reporting translation: The preparers’ perspective

IF 3.1 Q2 BUSINESS, FINANCE
Enrico Bracci, Lucia Biondi, Gustaf Kastberg
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引用次数: 7

Abstract

In recent years, the urge to make public sector organizations accountable has resulted in a wide range of citizen-centered financial reporting tools that aim to overcome the limits of traditional financial reporting. To date, the debate on these public accountability innovations has mainly focused on the reasons underpinning their adoption from the users’ perspective, while how preparers affect accountability in the process of constructing such documents is empirically less investigated. By drawing on Callon's concept of translation, this paper aims to analyze how the preparers of citizens-centered financial reports perceive and translate public accountability into practice. In fact, localized translation of public accounting innovation may reveal divergences and ambiguity inherent in the public accountability principles shaped by concurring actors, events, and technologies. The research is qualitative and interpretative, through a longitudinal case study in a municipality, observing the process of construction of a citizen-centered financial reporting tool (i.e., Popular Financial Reporting—PFR). The originality of the paper lies in its contribution to the debate about how public accountability tools are translated into practice by providing evidence of the dynamics that lead an organization along the implementation path. Our findings confirm that the output of the process is the result of the interaction of different networks of interest. Consequently, the final document may vary consistently from the initial project and the general principles of the framework followed.

Abstract Image

以公民为中心的财务报告翻译:编制者的视角
近年来,促使公共部门组织承担责任的呼声催生了一系列以公民为中心的财务报告工具,旨在克服传统财务报告的局限性。迄今为止,关于这些公共问责创新的辩论主要集中在从用户角度出发采用这些创新的原因上,而编制者在构建此类文件的过程中如何影响问责制的实证研究较少。通过借鉴卡隆的翻译概念,本文旨在分析以公民为中心的财务报告编制者是如何看待公共责任并将其转化为实践的。事实上,公共会计创新的本地化翻译可能揭示了由参与者、事件和技术共同形成的公共问责原则中固有的分歧和模糊性。该研究是定性和解释性的,通过对一个市镇的纵向案例研究,观察了以公民为中心的财务报告工具(即大众财务报告——PFR)的构建过程。这篇论文的独创性在于,它为关于如何将公共问责工具转化为实践的辩论做出了贡献,提供了引导一个组织沿着实施道路前进的动力的证据。我们的研究结果证实,这个过程的输出是不同兴趣网络相互作用的结果。因此,最终文件可能与最初的项目和所遵循的框架的一般原则有所不同。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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