160895 20251017144601.0 doi 10.52152/23.2.85-111(2025) sideral 144124 ART-2025-144124 deu Schuler, Christoph Exploring Citizen-centered Digital Reporting in Swiss Municipalities 2025 Access copy available to the general public Unrestricted This 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. info:eu-repo/semantics/openAccess by-nc-nd https://creativecommons.org/licenses/by-nc-nd/4.0/deed.es info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Brusca, Isabel Universidad de Zaragoza (orcid)0000-0002-2897-1744 Fuchs, Sandro 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 23, 2 (2025), 85-111 Lex localis Lex localis 1581-5374 951026 http://zaguan.unizar.es/record/160895/files/texto_completo.pdf Versión publicada 618314 http://zaguan.unizar.es/record/160895/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:160895 articulos driver 2025-10-17-14:14:20 ARTICLE