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This paper investigates popular financial reporting, to determine how contextual factors can favour or hinder its development. A balanced panel dataset from 289 Swedish municipalities spanning the period 2015–2021 is utilised for the empirical analysis, which is based on bivariate correlations and logistic regression models. The results are interpreted through the lens of legitimacy theory, integrated with innovation and diffusion models. The findings suggest that, while political factors play a certain role, it is primarily the local accounting networks, which enable the exchange of experiences among neighbouring municipalities within the same regional area, that are the most influential factor. These results may prove to be helpful in various contexts, contributing to the academic debate on the relevance of institutional and contextual factors in explaining the voluntary decision to prepare popular financial reports.

Cette étude vise à souligner l'importance de la transparence budgétaire dans l'amélioration du développement humain et à combler le vide dans la littérature, qui a traditionnellement considéré le concept de développement en termes économiques. Ici, le développement fait référence aux niveaux de connaissance, à la possibilité de jouir d'une vie longue et en bonne santé et de bénéficier d'un niveau de vie décent. L'amélioration du développement humain est le principal point d'intérêt dans l'évaluation des résultats des politiques publiques et cette étude se concentre sur une politique spécifique, à savoir la transparence budgétaire. Sur la base d'un ensemble de 110 pays pour les années 2008, 2010, 2012, 2015 et 2017, les résultats empiriques démontrent un effet positif de l'indice sur le budget ouvert (« Open Budget Index ») sur l'indice de développement humain, suggérant que la transparence budgétaire est un bon moyen d'améliorer les niveaux de développement humain. Ces résultats sont essentiels non seulement pour le débat académique, mais aussi pour les praticiens car ils montrent que la transparence est un outil pertinent pour améliorer le développement humain. Remarques à l'intention des praticiens La transparence budgétaire est un outil pertinent pour améliorer le développement humain. La transparence peut améliorer la qualité de vie grâce à une meilleure qualité de gouvernance. Les rôles centraux joués par la transparence et la participation, associés à l'imputabilité, ont été confirmés. La complexité du concept de développement humain implique, entre autres, la divulgation d'informations concernant les politiques publiques. L'examen des budgets, garantissant leur transparence ainsi que la transparence du processus budgétaire, est fortement recommandé pour améliorer le développement humain.

This study aims to highlight the relevance of budget transparency in improving human development and fill the gap in the literature, which has traditionally considered the concept of development in economic terms. Here, development refers to levels of knowledge, the possibility of enjoying a long and healthy life and having a decent standard of living. Improving human development is the main point of interest in the assessment of public policy outcomes and this study is focussed on one specific policy, namely, budget transparency. By using a pool of 110 countries for the years 2008, 2010, 2012, 2015 and 2017, the empirical results demonstrate a positive effect of the open budget index on the human development index, suggesting that budget transparency is a good way to improve levels of human development. These findings are essential not only for academic debate but also for practitioners because they show transparency as a relevant tool to improve human development. Points for practitioners Budget transparency is a relevant tool to improve human development. Transparency may improve the quality of life through a better quality of governance. The central roles played by transparency and participation coupled with accountability have been confirmed. The complexity of the concept of human development involves, among other things, disclosing information regarding the public policies. Examining budgets, guaranteeing their transparency as well as the transparency of the budgeting process, is highly recommended to improve human development.

Financial measurement can be difficult, especially in the public sector where accurate and reliable reporting is imperative for public trust, legality, accountability, and long-term sustainability of activities. Measurement in Public Sector Financial Reporting brings together theoretical arguments and empirical evidence to fuel the debate on measurement approaches in public sector financial reporting. Understanding that various dimensions of value need to be explored in order to reveal methods for providing a more comprehensive public sector view, Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues. The chapters consider both theory and practice, providing a holistic showcase for both practitioner and academic viewpoints. The authors develop discussions and consolidate knowledge, providing a substantial contribution to an international debate. This second volume of Emerald Studies in Public Service Accounting and Accountability recognises the unique characteristics of public sector assets, liabilities, and the other elements of financial statements. The views presented in the chapters make the contents useful for those who are involved, interested in, or responsible for the preparation of public sector financial reporting and related standards.