Integrated Popular Reporting as a Tool for Citizen Involvement in Financial Sustainability Decisions

The more information that is disseminated about the financial impact of government decisions, the more public sector entities are stimulated to make decisions in a transparent manner. Several tools can be used to involve citizens in financial sustainability decisions; among these, popular reporting is receiving growing attention in the public sector. The goal of popular reporting is to engage the interest of average citizens and make it easy for them to understand financial sustainability, by presenting more information than traditional financial reporting, in a concise, comprehensive, and attractive manner. For these reasons, government entities should consider implementing integrated popular reporting. This chapter aims to present a prototype integrated popular report designed to promote citizen participation in financial sustainability decisions. Through a theoretical-deductive methodology, it aims to identify the main features that an integrated popular report should contain to best respond to the information needs of public sector user groups, focusing on citizens in particular.