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dc.contributor.authorRautiainen, Antti
dc.contributor.authorLuoma-aho, Vilma
dc.date.accessioned2021-04-12T07:50:22Z
dc.date.available2021-04-12T07:50:22Z
dc.date.issued2021
dc.identifier.citationRautiainen, A., & Luoma-aho, V. (2021). Reputation and financial reporting in Finnish public organizations. <i>Journal of Public Budgeting, Accounting and Financial Management</i>, <i>33</i>(4), 487-511. <a href="https://doi.org/10.1108/jpbafm-10-2020-0179" target="_blank">https://doi.org/10.1108/jpbafm-10-2020-0179</a>
dc.identifier.otherCONVID_66358089
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/75024
dc.description.abstractPurpose This article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting. Design/methodology/approach For data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media sentiment around the organizations. Findings Our findings suggest that a decrease in spending and, surprisingly in the nonprofit sector, an increase in the surplus, indicate better perceived financial performance. An increase in surplus is positively linked with the reputational factors, for example, trust. However, disclosing excessive amounts of information, for example, in financial reporting seems to contribute to negative discussions on social media. Practical implications We highlight the importance of managing intangibles, including those not recognized in the balance sheet, such as reputation. We present three propositions with potential managerial relevance. Originality/value Despite the considerable amount of financial information disclosed by public sector organizations, few studies have analyzed its relevance or connection to reputation. This first-of-a-kind paper combines intangible and tangible assets by analyzing how financial data and intangible reputation are linked in the public sector accounting context. Six reputational factors were discovered, and financial performance was found to correlate with trust in the public sector.en
dc.format.mimetypeapplication/pdf
dc.languageeng
dc.language.isoeng
dc.publisherEmerald
dc.relation.ispartofseriesJournal of Public Budgeting, Accounting and Financial Management
dc.rightsCC BY 4.0
dc.subject.otherreputation
dc.subject.otherfinancial statements
dc.subject.otherintangibles
dc.subject.otherpublic sector
dc.subject.othersocial media
dc.subject.otheraccounting
dc.titleReputation and financial reporting in Finnish public organizations
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-202104122336
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineDigitaalinen liiketoiminta ja talous (painoala)fi
dc.contributor.oppiaineResponsible Management, Learning, Digitalization & Strategyfi
dc.contributor.oppiaineViestinnän johtaminenfi
dc.contributor.oppiaineDigital marketing and Communicationfi
dc.contributor.oppiaineAccounting Changefi
dc.contributor.oppiaineLaskentatoimifi
dc.contributor.oppiaineKestävä liiketoiminta ja talous (painoala)fi
dc.contributor.oppiaineBasic or discovery scholarshipfi
dc.contributor.oppiaineDigital Business and Economy (focus area)en
dc.contributor.oppiaineResponsible Management, Learning, Digitalization & Strategyen
dc.contributor.oppiaineCorporate Communicationen
dc.contributor.oppiaineDigital marketing and Communicationen
dc.contributor.oppiaineAccounting Changeen
dc.contributor.oppiaineAccountingen
dc.contributor.oppiaineSustainable Business and Economy (focus area)en
dc.contributor.oppiaineBasic or discovery scholarshipen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.type.coarhttp://purl.org/coar/resource_type/c_2df8fbb1
dc.description.reviewstatuspeerReviewed
dc.format.pagerange487-511
dc.relation.issn1945-1814
dc.relation.numberinseries4
dc.relation.volume33
dc.type.versionpublishedVersion
dc.rights.copyright© 2021 the Authors
dc.rights.accesslevelopenAccessfi
dc.subject.ysoraportit
dc.subject.ysojulkinen talous
dc.subject.ysojulkinen sektori
dc.subject.ysomaine
dc.subject.ysotilinpäätös
dc.subject.ysososiaalinen media
dc.subject.ysotalous
dc.subject.ysoraportointi
dc.subject.ysokirjanpito
dc.subject.ysomaineenhallinta
dc.format.contentfulltext
jyx.subject.urihttp://www.yso.fi/onto/yso/p237
jyx.subject.urihttp://www.yso.fi/onto/yso/p942
jyx.subject.urihttp://www.yso.fi/onto/yso/p7104
jyx.subject.urihttp://www.yso.fi/onto/yso/p3615
jyx.subject.urihttp://www.yso.fi/onto/yso/p2820
jyx.subject.urihttp://www.yso.fi/onto/yso/p20774
jyx.subject.urihttp://www.yso.fi/onto/yso/p2555
jyx.subject.urihttp://www.yso.fi/onto/yso/p668
jyx.subject.urihttp://www.yso.fi/onto/yso/p2692
jyx.subject.urihttp://www.yso.fi/onto/yso/p27615
dc.rights.urlhttps://creativecommons.org/licenses/by/4.0/
dc.relation.doi10.1108/jpbafm-10-2020-0179
dc.type.okmA1


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