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Popular Financial Reports as Fiscal Transparency Mechanisms: An Assessment Using the Fiscal Transparency Index for the Citizen User

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  • Meagan M. Jordan
  • Juita-Elena (Wie) Yusuf
  • Melanie Berman
  • Casey Gilchrist

Abstract

Popular financial reports (PFRs) are intended to increase transparency by providing financial information to a non-technical, citizen audience. We examine the extent to which PFRs are meeting the goal of transparency by developing a 23-criteria fiscal transparency index for the citizen user (FTI-CU) and applying it to a sample of PFRs (popular annual financial reports and citizen-centric reports) issued by local governments in the U.S. These criteria are organized into five areas: comprehension, access, financials, appearance, and community-focused. The analysis finds that, while there are areas for improvement, the PFRs rated the highest in the access and appearance criteria.

Suggested Citation

  • Meagan M. Jordan & Juita-Elena (Wie) Yusuf & Melanie Berman & Casey Gilchrist, 2017. "Popular Financial Reports as Fiscal Transparency Mechanisms: An Assessment Using the Fiscal Transparency Index for the Citizen User," International Journal of Public Administration, Taylor & Francis Journals, vol. 40(8), pages 625-636, July.
    • Handle: RePEc:taf:lpadxx:v:40:y:2017:i:8:p:625-636
    DOI: 10.1080/01900692.2016.1186175
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    Cited by:

    1. Mourão Paulo Reis & Bronić Mihaela & Stanić Branko, 2023. "The Impact of Local Governments’ Budget Transparency on Debt in Croatia," South East European Journal of Economics and Business, Sciendo, vol. 18(2), pages 21-33, December.

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