The Use of Public-Sector Financial Reports: A Comparative Analysis of Different Information-User Groups

Ivana  Barbieri; Martina Dragija Kostić; Nives Botica Redmayne

doi:10.17573/cepar.2025.1.07

Authors

Ivana Barbieri University of Rijeka, Faculty of Economics and Business, Croatia https://orcid.org/0000-0002-3788-0975
Martina Dragija Kostić University of Zagreb, Faculty of Economics and Business, Croatia https://orcid.org/0000-0003-0131-0345
Nives Botica Redmayne Massey University, School of Accountancy, New Zealand https://orcid.org/0000-0003-4513-2632

DOI:

https://doi.org/10.17573/cepar.2025.1.07

Keywords:

public-sector financial reports, usage intensity, politicians, public managers, questionnaire

Abstract

Purpose: This paper investigates the extent to which different user groups in the public sector consult financial reports. Because these reports are prepared for a wide audience, we examine whether the intended recipients actually use them and explore variations in how—and why—they are used.
Design/methodology/approach: The study concentrates on politicians and public managers, adopting a quantitative design. A bespoke questionnaire was developed and administered by telephone across the Republic of Croatia between February and April 2022. Split-half factor analysis, t-tests and χ² tests were employed to identify differences in both the frequency of use and the reasons for use between the two groups.
Findings: Respondents reported that they both receive and actively consult financial reports. Public managers use the reports significantly more often than politicians. Nevertheless, financial reports are generally treated as secondary sources, whereas budget-execution reports are consulted more frequently. The analysis suggests that information relevance and the respondent’s role are the principal determinants of use. The reliance on a single questionnaire instrument constitutes a limitation, discussed in the cited literature.
Research limitations/implications: Future research could incorporate additional data-collection methods (e.g. interviews or document analysis) and extend the study to other jurisdictions to enhance generalisability.
Originality/value: The study adds empirical evidence to the international debate on the purpose of public-sector financial reporting and clarifies how specific factors shape report use or non-use.

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