... Local governments Financial statements Politicians Local council Citizens The assessment of the usability of the LG financial statements was captured by an adjusted version of the SUS by Brooke (1996) called the FSUS in the following. The formation of the FSUS took place during several...

...Dimitra Petrakaki Purpose The purpose of this paper is to explore the implications of e-government for horizontal/social accountability (to citizens) by looking into its shifting location. Its main purpose is to show how the introduction of information and communication technology in the public...

... whether and how these reports could be related to each other in order for the needs of a pillar user group, that of the citizens, to be addressed. Design/methodology/approach – The authors analyze the frameworks of integrated reporting and popular reporting, and by combining their characteristics...

... public administration. Design/methodology/approach The evidence of this research is based on empirical data from a National Citizen Survey implemented in 2008 by the University of Vaasa. The questionnaire was sent to 5,000 Finnish citizens and the response rate was 40.4 percent. Findings...

...Ailsa Kolsaker; Liz Lee‐Kelley Purpose The purpose of this paper is to further understanding of citizens' attitudes towards electronic government (e‐government) and e‐governance. Design/methodology/approach A quantitative study was conducted of 3,000 citizens of a relatively prosperous town...