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The Popular Financial Reporting: Focus on Stakeholders—The first European Experience

Author

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  • Paolo Biancone
  • Silvana Secinaro
  • Valerio Brescia

Abstract

The aim of the article is to analyze the role of the Popular Financial Reporting as tool of transparency and accountability. Our analysis examines the case of “Popular Financial Reporting of the City of Turin”- bya questionnaire of analysis of the stakeholder satisfaction the study consider the different social variables because they influence the content and the comprehension. The method is based on data analysis reporting frequencies and percentages of answers of the questionnaire and, when possible, evaluating these results according to the level of instruction. The Chi-Square test was used to identify statistically significant differences among categories of educational level. Globally, the feedbacks were positive and the document could be defined as an important and strategic way to keep aware the stakeholders about the policies of the City. However, some improvement could be made, especially considering the differences observed among the educational level categories.

Suggested Citation

  • Paolo Biancone & Silvana Secinaro & Valerio Brescia, 2016. "The Popular Financial Reporting: Focus on Stakeholders—The first European Experience," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(11), pages 115-115, October.
    • Handle: RePEc:ibn:ijbmjn:v:11:y:2016:i:11:p:115
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    References listed on IDEAS

    as
    1. Alessandro Lombrano & Luca Zanin, 2013. "IPSAS and local government consolidated financial statements—proposal for a territorial consolidation method," Public Money & Management, Taylor & Francis Journals, vol. 33(6), pages 429-436, November.
    2. Orens, Raf & Lybaert, Nadine, 2007. "Does the financial analysts' usage of non-financial information influence the analysts' forecast accuracy? Some evidence from the Belgian sell-side financial analyst," The International Journal of Accounting, Elsevier, vol. 42(3), pages 237-271.
    3. Freeman, R. Edward, 1994. "The Politics of Stakeholder Theory: Some Future Directions1," Business Ethics Quarterly, Cambridge University Press, vol. 4(4), pages 409-421, October.
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    Cited by:

    1. Nicola Raimo & Michele Rubino & Paolo Esposito & Filippo Vitolla, 2023. "Measuring quality of popular annual financial reports: Features of the rewarded US reporting municipalities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 17-27, January.
    2. Paolo Biancone & Silvana Secinaro & Valerio Brescia, 2018. "Better Life Index and Health Care Quality Indicators, Two New Instruments to Evaluate the Healthcare System," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(2), pages 1-29, January.

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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