Considering the inclining public demand for financial transparency and financial accountability, public organizations in various countries have been implementing popular reporting. This study maps the current body of literature to reveal whether the literature on popular reporting has grown, provides a critical analysis of the literature, and pinpoints areas requiring further investigation.
A structured literature review was carried out of publications in English about popular reporting practices in public organizations. Relevant studies were identified through a keyword search. Various criteria were applied to ensure the relevance and quality of the selected literature. Content analysis was performed to gauge the current state of popular reporting discussions, outline future research agendas, and identify policy recommendations.
The analysis of the existing literature showed that studies on popular reporting are still emerging. Nevertheless, existing studies have predominantly focused on exploring this new reporting practice and have concentrated on developed countries. Not many studies have been dedicated to developing the report using the users’ perspective and evaluating the effectiveness of the report. We present areas requiring further investigation, including report development under different country contexts, research topics, methods, and theoretical frameworks. Addressing these areas could substantially impact public organizations, regulatory authorities, and academics.
This study provides a comprehensive structured review of the existing literature on popular reporting practices in public organizations to communicate a public entity’s financial and non-financial information to its external stakeholders. The method used in this study enabled the identification of more focused and clear policy recommendations and prospective pathways for research in this domain.
