The Use of Public-Sector Financial Reports: A Comparative Analysis of Different Information-User Groups

The Use of Public-Sector Financial Reports: A Comparative Analysis of Different Information-User Groups

Purpose: This paper investigates the extent to which different user groups in the public sector consult financial reports. Because these re­ports are prepared for a wide audience, we examine whether the in­tended recipients actually use them and explore variations in how—and why—they are used. Des...

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Bibliographic Details
Main Authors: Ivana Barbieri, Martina Dragija Kostić, Nives Botica Redmayne
Format: Article
Language:English
Published: University of Ljubljana Press (Založba Univerze v Ljubljani) 2025-05-01
Series:Central European Public Administration Review
Subjects:
public-sector financial reports, usage intensity, politicians, public managers, questionnaire
Online Access:https://journals.uni-lj.si/CEPAR/article/view/21916
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