What drives usability of public sector online reporting?
Year: 2025
Type: article
Abstract: IMPACTWhereas digital reporting has become more popular, insight is missing into the drivers of the usability of public sector online reporting. Based on prior literature, this article provides an overview of these drivers, as well as the advantages and disadvantages of the PDF format vis-á-vis the website format of financial reporting. Furthermore it explores the relevance of these drivers by conducting an empirical study. These insights can be used for increasing the usability of public sector online reports.
Source: Public Money & Management
Authors: Bram Faber, Tjerk Budding
Institution: Vrije Universiteit Amsterdam
Language: English
Topic: Financial Reporting and XBRL
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4408530435