Figure 2
The figure consists of an outer circular flow marked by four colored nodes positioned equidistantly along the perimeter, connected by black arrows that move clockwise. At the top of the circle is a yellow node labeled “Execution (Projects jointly defined with citizens)”. Moving clockwise to the right, a downward arrow labeled “Communication of informed citizenship perspectives” extends from “Execution” and points to the next node, which is blue and labeled “Shared information (Sentiment analysis, citizen feedback)”. Continuing downward, a downward arrow labeled “Dialogic accounting dimension” points to the red node at the bottom, which is labeled “Dialogic accounting dimension (Consolidated Financial Report, Integrated Popular Financial Report)”. From “Dialogic accounting dimension”, an upward arrow labeled “Feedback process” points to the final node on the left, which is orange and labeled “Budgeting (Participatory, shared, decision-making platforms)”. Inside the outer circle, a smaller circle is shown with the four nodes embedded on it: yellow at the top, blue on the right, red at the bottom, and orange on the left. Inside this smaller circular loop, two gray curved arrows are shown pointing in opposite directions.Government process driven by digital technology with theoretical emphasis on the functions