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Dear Colleagues,
Information technology effects are nowadays evident in, literally,
all aspects of social and economic life. Digital technologies, and
especially emerging technologies such as social media, big data,
Internet of Things (IoT), cloud computing, blockchain and
artificial intelligence (AI), can affect data production and
dissemination. The relation between digital technologies and
accounting has already attracted considerable interest in the
private sector, while in the public sector, there is a dearth of
relevant studies (Agostino et al., 2020; Agostino et al., 2021).
The use of technology in public sector reporting has covered so
far a few possible research topics. Early studies focused on the
web as a means through which citizens would get regular accurate
information on public finances (Caba Pérez et al., 2005) and its
consideration as a tool that the public could use to continuously
assess government agencies through everyday interaction (Rodríguez
Bolívar et al. 2007). More recently, there are studies that have
assessed citizens' preferences regarding the way the information
is presented. More specifically, there are research works dealing
with popular report presentation (Cohen et al., 2017), whether
smart cities adopt IT-enhanced means in relation to financial or
non-financial reporting (Cohen and Karatzimas, forthcoming) or
whether the use of infographics increases financial statements
understandability (Cohen et al., 2021). In the last years, the
implementation of emerging technologies on the public sector is
opening new avenues for changing both the roles of stakeholders
and the way these stakeholders reach the financial and
non-financial reporting. Indeed, the use of technology as a
facilitator for both financial and non-financial reporting to meet
user needs shows significant prospects. Currently, big data
attract public administration interest related to users’ needs (Ju
et al., 2018; Ingrams, 2019), while the use of social media by
administrations to bring reporting to citizens’ mobile phones and
tablets is escalating (Giacomini et al., 2021). AI and the IoT are
further placed on the service of various users (de Sousa et al.,
2019; El-Haddadeh et al., 2019).
This special issue focuses on how emerging technologies and
digitalization could impact on the stakeholders role in the
production and shaping of financial and non-financial reporting in
the public sector as well as on the development of good practices
in this area. The new era challenges the content and the
suitability of the traditional lengthy pdf. reports that are
available on the websites which, up to now, are a direct transfer
of the paper-world to the digital one. The capacity of
stakeholders to participate in the co-production of information
and the alternative ways of visualization (on demand) make
information more comprehensive. Technology advancements make
people get accustomed to interactive tools and personal digital
assistants to answer their queries on several matters on the spot
and users of financial information usually browse through data at
their own pace and not in a predefined order through tablets and
mobile phones. This way, report narrations based on artificial
intelligence or the use of chatbots may be features of future
reporting. However, these dimensions are likely to affect not just
the format of reporting per se to meet the user needs but also the
content of the reporting irrespectively of the type of the
reports, e.g. financial reports, environmental reports, popular
reports, integrated reports, etc..
List of Topic Areas:
Financial reporting (including popular reporting and integrated
reporting) by adopting technology and digitization for multiple
stakeholders;
Non-Financial reporting (e.g. sustainability and environmental
reporting) by adopting technology and digitization for multiple
stakeholders;
Challenges in terms of IT knowledge and skills for accountants and
auditors;
Public Sector reporting and big data;
The impact of the implementation of emerging technologies
(Artificial Intelligence, IoT, Blockchain, Big Data,...) on both
public sector reporting and auditing;
Digital divide and the implementation of the digitization on
public sector reporting;
Citizens' rights to information access in different electronic
formats and channels.
The deadline for submissions to the special issue is May 31, 2023.
The platform will open for submissions on January 2, 2023.
Accepted papers will be published in a Special Issue on 2024 (Vol.
37, Issue 3).
For inquiries and further information please contact the
corresponding Guest Editor Prof. Sandra Cohen (Athens University
of Economics and Business, Greece) – scohen@aue
<mailto:pierre.donatella@spa.gu.se>b.gr.
For the call for papers click
https://www.emeraldgrouppublishing.com/calls-for-papers/a-new-era-public-sector-reporting-technology-and-digitization-service-meet-user
<https://www.emeraldgrouppublishing.com/calls-for-papers/a-new-era-public-sector-reporting-technology-and-digitization-service-meet-user>
--
Manuel Pedro Rodríguez Bolívar
Full Professor of Accounting
Director of Economic Affairs, University of Granada
Department of Accounting and Finance, Faculty of Business Studies,
C/ Campus Universitario de Cartuja, s/n | 18071, Granada (Spain)
tel +34958242881 fax +34958246249
| email:
manuelp@ugr.es
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