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From Accessibility to Assurance? Exploring the Evolution of Popular Financial Reporting in Local Governments

Niccolo Paoloni; Martina Manzo; Veronica Procacci dkk.

European Journal of Social Impact and Circular Economy, Vol. 7 No. 2 · 2026 · Inggris · DOAJ

Popular Financial Reporting (PFR) has emerged as a significant innovation in public-sector communication, aimed at translating complex financial and performance information into formats accessible to citizens and non-specialist audiences. As PFR evolves beyond simplified fiscal disclosure to…