encouraging a political dialogue. In particular, the idea of a popular report stands out. The idea is not new but has a long tradition in North America since the 1990s. Traditionally, “popular … reporting is [...] sustainability) information) (see also Figure 1). On the other hand, presentation (e.g., the use of infographics) and accessibility issues (inter alia in the light of digitalization: e.g. push options like [...] Nevertheless, to the best of our knowledge, no attempt has been made to conceptualize citizen-centred Popular Financial Annual Statements (PFiAS) derived from IPSAS GPFS at the state Level. This is the applica
https://www.bwl.uni-rostock.de/en/institut/lehrstuehle/controlling-prof-lorson/forschungs-und-lehrprojekte/pfias/