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This paper employs the Biondi and Lapsley (2014) accounting information transparency model to investigate whether effective transparency can be achieved through digital platforms for popular reporting. In order to address the limitations in previous research, which predominantly targets non-expert users, this is attained by focusing on the perception of local government auditors. By engaging auditors who are experts in accounting, the study aims to investigate if any cognitive biases in the design of online platforms could impact the achievement of a sophisticated understanding with shared meanings among citizens.

The study adopts an explorative and inductive approach, semi-structured interviews and an online survey among the Italian local governments’ Professional Auditors’ Association (ANCREL). Auditors assessed the OpenBDAP (https://openbdap.rgs.mef.gov.it/) platform in facilitating the comparison and analysis of the budgets and financial statements of Italian public sector organisations.

The results present a nuanced assessment of OpenBDAP, highlighting a general consensus on its ability to enhance the access and understanding of financial data and the appreciation of the utility of infographics in understanding financial data. Therefore, a clear challenge emerges in achieving active engagement of stakeholders. Despite expectations expressed during interviews with the Italian National Accounting Office regarding the design of custom APIs to meet user needs, our findings indicate the potential presence of cognitive biases in the design of the online platform as key obstacles.

By extending the application of the Biondi and Lapsley (2014) model on digital platforms for popular reporting to local government auditors, this study highlights the potential presence of cognitive bias in the design of online platforms that may impact the achievement of effective transparency, an aspect not previously identified in existing research. Finally, it suggests that these popular reporting platforms may evolve beyond mere transparency tools, assuming a broader role as potent learning instruments. This transformation could help to address the inherent complexity of accounting information, which is the real obstacle to achieving transparency.

Knowledge-intensive public organizations (KIPOs henceforth) rely heavily on knowledge as the primary resource to provide public services. This study deals with a specific kind of KIPO in the judiciary system: the courts. The paper aims to explore the court’s managerial and organisational change resulting from the national recovery and resilience plan (NRRP) reform in response to Covid-19, focussing on how this neglected KIPO responds to change, either by showing acts of resistance or undergoing a hybridisation process.

The paper adopts a qualitative research design, developing an explorative case study to investigate the process of a court’s managerial and organisational change caused by NRRP reform and to shed light on how this neglected KIPO reacts to change, showing resistance acts and developing the hybridisation process. Thirty-one interviews in six months have been conducted with the three main actors in Courts: judges, clerks and trial clerks.

The paper shows that in this understudied KIPO, judges fiercely resist the managerial logic that decades of reforms have been trying to impose. The recent introduction of an office for speeding up trials (Ufficio Per il Processo (UPP)) was initially opposed. Then, the resistance strategy changed, and judges started to benefit from UPP delegating repetitive and low-value tasks while retaining their core activities. Clerks approached the reform with a more positive attitude, seeing in UPP the mechanism to bridge the distance between them and the judges.

Considering their relevance to society, courts must be more addressed in KIPOs' studies. This paper allows the reader to enter such KIPO and understand its peculiar features. Secondly, the article helps to understand micropractices of resistance that may hinder the effectiveness of managerial reforms.