000119732 001__ 119732
000119732 005__ 20230914083727.0
000119732 0247_ $$2doi$$a10.1108/JPBAFM-11-2021-0163
000119732 0248_ $$2sideral$$a130567
000119732 037__ $$aART-2022-130567
000119732 041__ $$aeng
000119732 100__ $$aCohen, Sandra
000119732 245__ $$aFinancial accounting information presented with infographics: does it improve financial reporting understandability?
000119732 260__ $$c2022
000119732 5060_ $$aAccess copy available to the general public$$fUnrestricted
000119732 5203_ $$aPurposeGovernmental financial reporting is prepared for accountability and decision-making purposes and is directed to a wide range of users, including citizens. However, this may sound easier than it actually is as citizens without specific accounting knowledge may find it difficult to understand the financial information prepared by governments. The study analyzes citizens' perceptions toward infographics as well as their ability to improve accounting understandability by nonaccounting experts compared to the traditional financial statements.Design/methodology/approachThe paper presents the results of an exploratory analysis conducted with the participation of a group of citizens in three European countries through a questionnaire.FindingsThe results show that infographics improve accounting understandability by nonaccounting experts compared to the traditional financial statements. However, infographics alone are not enough to succeed in making nonaccounting literate citizens experts in fully understanding accounting information.Originality/valueThe novelty of the research consists in its ability to give voice to citizens' preferences regarding the way the financial information is presented, which has been largely neglected by previous studies. In parallel, it analyzes the effect of accounting knowledge on accounting understandability. Moreover, it is the first study that analyzes the use of infographics in public sector financial reporting.
000119732 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/
000119732 592__ $$a0.838$$b2022
000119732 593__ $$aBusiness, Management and Accounting (miscellaneous)$$c2022$$dQ1
000119732 593__ $$aFinance$$c2022$$dQ1
000119732 593__ $$aPublic Administration$$c2022$$dQ1
000119732 593__ $$aStrategy and Management$$c2022$$dQ2
000119732 593__ $$aEconomics and Econometrics$$c2022$$dQ2
000119732 594__ $$a5.3$$b2022
000119732 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000119732 700__ $$aManes Rossi, Francesca
000119732 700__ $$aMamakou, Xenia
000119732 700__ $$0(orcid)0000-0002-2897-1744$$aBrusca, Isabel$$uUniversidad de Zaragoza
000119732 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000119732 773__ $$g34, 6 (2022), 263-295$$pJ. pub. budg. account. financ. manag.$$tJournal of public budgeting, accounting & financial management$$x1096-3367
000119732 8564_ $$s3601413$$uhttps://zaguan.unizar.es/record/119732/files/texto_completo.pdf$$yVersión publicada
000119732 8564_ $$s2056909$$uhttps://zaguan.unizar.es/record/119732/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000119732 909CO $$ooai:zaguan.unizar.es:119732$$particulos$$pdriver
000119732 951__ $$a2023-09-13-14:49:45
000119732 980__ $$aARTICLE