Search results

During the COVID-19 pandemic, public sector organisations produced thousands of social media messages weekly answering citizens questions and informing the public on safety related matters. The purpose of this study was to investigate how the pandemic shaped social media listening in Finland's public sector organisations and how these organisations aligned their listening and strategic communication to address emerging questions, news (real and fake) and rumours during the pandemic.

Building on a theoretical background from strategic communication, organisational listening, digital marketing and public sector communication, qualitative interview data included communicators (N = 14) from all central Finnish public sector organisations in charge of COVID-19 communication. Findings were themed and analysed qualitatively to understand the level of alignment of strategic communication on social media.

The findings revealed that the pandemic had strained public sector organisations' communication capabilities, forcing them to align their processes and resources reactively to enable useful content and limit false/misleading content. The results confirmed that organisational listening remained somewhat unaligned. A dual role of public sector communication as speakers but increasingly as listeners was highlighted.

The study’s findings point to organisational listening on social media being a central requisite for public sector organisations overcoming a crisis.

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.

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.

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.

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.

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.