119732 20230914083727.0 doi 10.1108/JPBAFM-11-2021-0163 sideral 130567 ART-2022-130567 eng Cohen, Sandra Financial accounting information presented with infographics: does it improve financial reporting understandability? 2022 Access copy available to the general public Unrestricted PurposeGovernmental 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. info:eu-repo/semantics/openAccess by http://creativecommons.org/licenses/by/3.0/es/ 0.838 2022 Business, Management and Accounting (miscellaneous) 2022 Q1 Finance 2022 Q1 Public Administration 2022 Q1 Strategy and Management 2022 Q2 Economics and Econometrics 2022 Q2 5.3 2022 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Manes Rossi, Francesca Mamakou, Xenia Brusca, Isabel Universidad de Zaragoza (orcid)0000-0002-2897-1744 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 34, 6 (2022), 263-295 J. pub. budg. account. financ. manag. Journal of public budgeting, accounting & financial management 1096-3367 3601413 http://zaguan.unizar.es/record/119732/files/texto_completo.pdf Versión publicada 2056909 http://zaguan.unizar.es/record/119732/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:119732 articulos driver 2023-09-13-14:49:45 ARTICLE