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000160895 005__ 20251017144601.0
000160895 0247_ $$2doi$$a10.52152/23.2.85-111(2025)
000160895 0248_ $$2sideral$$a144124
000160895 037__ $$aART-2025-144124
000160895 041__ $$adeu
000160895 100__ $$aSchuler, Christoph
000160895 245__ $$aExploring Citizen-centered Digital Reporting in Swiss Municipalities
000160895 260__ $$c2025
000160895 5060_ $$aAccess copy available to the general public$$fUnrestricted
000160895 5203_ $$aThis paper explores citizen-centered digital financial reporting in selected Swiss municipalities, focusing on local public sector managers’ perceptions of the challenges and opportunities involved in making financial information more accessible, understandable, and usable for citizens. Based on nine semi-structured interviews with officials from small, medium, and large municipalities, the study addresses two research questions: (1) What are the characteristics of citizen-centered digital reporting initiatives? (2) What institutional, legal, and practical challenges and opportunities accompany their implementation? Anchored in transparency and accountability theory, the analysis applies a three-dimensional framework – accessibility, understandability, and usability – to assess digital reporting practices. While certain tools have improved access to financial data, most municipalities struggle to enhance the comprehensibility and relevance of this information for non-expert users. In addition to the often-cited knowledge gap between citizens and public administration, the findings reveal a communication gap shaped by bureaucratic cultures, legal constraints, and resource limitations. Despite these barriers, innovative cases illustrate how digital strategies, visualizations, and storytelling can promote meaningful engagement and local democratic legitimacy. By shifting the analytical lens from citizen expectations to administrative perspectives, the study contributes to the literature on local public finance and offers practical insights for enhancing participatory governance through inclusive digital reporting practices.
000160895 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
000160895 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000160895 700__ $$0(orcid)0000-0002-2897-1744$$aBrusca, Isabel$$uUniversidad de Zaragoza
000160895 700__ $$aFuchs, Sandro
000160895 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000160895 773__ $$g23, 2 (2025), 85-111$$pLex localis$$tLex localis$$x1581-5374
000160895 8564_ $$s951026$$uhttps://zaguan.unizar.es/record/160895/files/texto_completo.pdf$$yVersión publicada
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000160895 951__ $$a2025-10-17-14:14:20
000160895 980__ $$aARTICLE