Comparison of the experiment template to theoretical recommendations and practice
| Dimension | Experiment | GFOA | AGA | IPR | Mannes Rossi et al. (2019) |
|---|---|---|---|---|---|
| Length | 5–13 pages (median 11) | Concise | 4 pages | Short length (no reference to exact pages) | 4–44 pages (average 15.86) |
| Visuals | Use of diagrams, tables, infographics and photographs | Photographs, charts, or other graphics | Use well-labeled charts, graphs and tables | No specific reference | Mainly pie charts, histograms |
| Language | Plain language | Written in a concise and clear style Avoidance of technical jargon | Timely, simple and readily accessible format | Easily comprehensive information | Glossary provided (not in all cases) |
| Comparative information | Comparative information between years | Comparative data to help identify trends useful in the interpretation of financial data | Highlighting changes from prior year(s) | No specific reference | No specific reference |
| Non-financial information | Information about the municipality and Demographics | Demographic information and economic indicators of the government or service area | Community demographic information, such as population figures and other interesting items (including business activity and unemployment) | No specific reference | Presentation of the city (Population, Recent project accomplishments, Ranking of the city, City overview, Story of the city, Photo of the city) Governance: city government (Structure of the city government, City departments, List of municipal council members, Photos of the council's members) |
| Local economy and Unemployment | No specific reference | Liveability of the city (Unemployment rate, Employment rate) | |||
| Action Plan and Strategic Targets | No specific reference | A look to the future and “what's next” in the year ahead, plus any foreseen challenges in meeting stated goals | Intellectual capital | Strategic focus and future orientation (Projects in progress, Strategic objectives, Vision, Mission) | |
| Vision | No specific reference | Government entity mission, vision and goals | Intellectual capital | ||
| Infrastructure projects and Public property | No specific reference | Services and activities | Manufactured capital | Liveability of the city (Public safety, Infrastructure, Community development, Quality of life, Recreation and parks, Water utility, Recycling) | |
| Energy management – Sustainable development | No specific reference | Recent accomplishments for non-financial outcomes Education, environmental aspects | Natural capital | ||
| Health – Safety/Security – Social inclusion | No specific reference | Social capital Human capital Intellectual capital | |||
| Financial information | Revenues and Expenses | Financial information | Detailed revenue and expense information | Financial capital | Financial performance |
| Balance Sheet information (Investment Expenses, Reserves from investment grants, Cash, Tangible assets, Liabilities) | |||||
| No reference to balance sheet information |
| Dimension | Experiment | GFOA | AGA | IPR | |
|---|---|---|---|---|---|
| Length | 5–13 pages (median 11) | Concise | 4 pages | Short length (no reference to exact pages) | 4–44 pages (average 15.86) |
| Visuals | Use of diagrams, tables, infographics and photographs | Photographs, charts, or other graphics | Use well-labeled charts, graphs and tables | No specific reference | Mainly pie charts, histograms |
| Language | Plain language | Written in a concise and clear style | Timely, simple and readily accessible format | Easily comprehensive information | Glossary provided (not in all cases) |
| Comparative information | Comparative information between years | Comparative data to help identify trends useful in the interpretation of financial data | Highlighting changes from prior year(s) | No specific reference | No specific reference |
| Non-financial information | Information about the municipality and Demographics | Demographic information and economic indicators of the government or service area | Community demographic information, such as population figures and other interesting items (including business activity and unemployment) | No specific reference | Presentation of the city (Population, Recent project accomplishments, Ranking of the city, City overview, Story of the city, Photo of the city) |
| Local economy and Unemployment | No specific reference | Liveability of the city (Unemployment rate, Employment rate) | |||
| Action Plan and Strategic Targets | No specific reference | A look to the future and “what's next” in the year ahead, plus any foreseen challenges in meeting stated goals | Intellectual capital | Strategic focus and future orientation (Projects in progress, Strategic objectives, Vision, Mission) | |
| Vision | No specific reference | Government entity mission, vision and goals | Intellectual capital | ||
| Infrastructure projects and Public property | No specific reference | Services and activities | Manufactured capital | Liveability of the city (Public safety, Infrastructure, Community development, Quality of life, Recreation and parks, Water utility, Recycling) | |
| Energy management – Sustainable development | No specific reference | Recent accomplishments for non-financial outcomes | Natural capital | ||
| Health – Safety/Security – Social inclusion | No specific reference | Social capital | |||
| Financial information | Revenues and Expenses | Financial information | Detailed revenue and expense information | Financial capital | Financial performance |
| Balance Sheet information (Investment Expenses, Reserves from investment grants, Cash, Tangible assets, Liabilities) | |||||
| No reference to balance sheet information |
Source(s): Authors' own elaboration
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