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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.

The purpose of this paper is to introduce the special issue and outline its major themes and challenges, their relevance and the research opportunities the field presents.

The paper reviews prior literature and outline’s the need to analyse challenges for corporate governance and accountability of state-owned enterprises (SOEs) as a precursor to introducing the contributions to this special issue.

Corporate governance, accounting and accountability of SOEs are crucial and growing topics in public management and other research disciplines. Public service provision and budget consolidation cannot be realized effectively and efficiently without powerful governance and management of SOEs. However there are significant corporate governance challenges and important empirical research gaps in comparison to other fields. Broader theoretical perspectives, methodological approaches, accountability mechanisms and sector/context are identified and discussed and encouraged in future research.

This paper aims to stimulate interdisciplinary research on emerging issues affecting governance and accountability of SOEs considering their growing importance in the society and their changing nature.

Effective mechanisms and good practices may contribute to better performance of SOEs. Findings may help politicians, administrations, board members, auditors, consultants, scholars and the media striving for improvements around the world.

The paper condenses theoretical and empirical findings to highlight the relevance of this field and important research gaps. The special issue offers an empirical examination of interdisciplinary literature and innovative experiences of SOEs to strengthen public service motivation, board composition and roles, trust and control, transparency, public value and to enhance the ability to manage, steer and monitor contracts, performance and relationships.