Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content
Year: 2025
Type: article
Abstract: IMPACTThis article presents the findings of a study of the annual financial reports of 10 Irish local government authorities. The accessibility of the statements and the readability of the narrative elements was assessed. Using the Linguistic Inquiry and Word Count (LIWC) software, complexity and confidence expressed within the report narratives was examined. The findings will be of help to local government finance managers as they strive to improve usability of annual financial statements.
Source: Public Money & Management
Authors: Martin Quinn, Julie Bertz
Institution: Dublin City University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4408837135