[EGOV LIST] Call for Papers. International Journal of Public Sector Management. Special Issue: Technology and digitization in service to meet user needs

[Manuel Pedro Rodríguez Bolívar]

Dear Colleagues,

Information technology effects are nowadays evident in, literally, all 
aspects of social and economic life. Digital technologies, and 
especially emerging technologies such as social media, big data, 
Internet of Things (IoT), cloud computing, blockchain and artificial 
intelligence (AI), can affect data production and dissemination. The 
relation between digital technologies and accounting has already 
attracted considerable interest in the private sector, while in the 
public sector, there is a dearth of relevant studies (Agostino et al., 
2020; Agostino et al., 2021). The use of technology in public sector 
reporting has covered so far a few possible research topics. Early 
studies focused on the web as a means through which citizens would get 
regular accurate information on public finances (Caba Pérez et al., 
2005) and its consideration as a tool that the public could use to 
continuously assess government agencies through everyday interaction 
(Rodríguez Bolívar et al. 2007). More recently, there are studies that 
have assessed citizens' preferences regarding the way the information is 
presented. More specifically, there are research works dealing with 
popular report presentation (Cohen et al., 2017), whether smart cities 
adopt IT-enhanced means in relation to financial or non-financial 
reporting (Cohen and Karatzimas, forthcoming) or whether the use of 
infographics increases financial statements understandability (Cohen et 
al., 2021). In the last years, the implementation of emerging 
technologies on the public sector is opening new avenues for changing 
both the roles of stakeholders and the way these stakeholders reach the 
financial and non-financial reporting. Indeed, the use of technology as 
a facilitator for both financial and non-financial reporting to meet 
user needs shows significant prospects. Currently, big data attract 
public administration interest related to users’ needs (Ju et al., 2018; 
Ingrams, 2019), while the use of social media by administrations to 
bring reporting to citizens’ mobile phones and tablets is escalating 
(Giacomini et al., 2021). AI and the IoT are further placed on the 
service of various users (de Sousa et al., 2019; El-Haddadeh et al., 2019).


This special issue focuses on how emerging technologies and 
digitalization could impact on the stakeholders role in the production 
and shaping of financial and non-financial reporting in the public 
sector as well as on the development of good practices in this area. The 
new era challenges the content and the suitability of the traditional 
lengthy pdf. reports that are available on the websites which, up to 
now, are a direct transfer of the paper-world to the digital one. The 
capacity of stakeholders to participate in the co-production of 
information and the alternative ways of visualization (on demand) make 
information more comprehensive. Technology advancements make people get 
accustomed to interactive tools and personal digital assistants to 
answer their queries on several matters on the spot and users of 
financial information usually browse through data at their own pace and 
not in a predefined order through tablets and mobile phones. This way, 
report narrations based on artificial intelligence or the use of 
chatbots may be features of future reporting. However, these dimensions 
are likely to affect not just the format of reporting per se to meet the 
user needs but also the content of the reporting irrespectively of the 
type of the reports, e.g. financial reports, environmental reports, 
popular reports, integrated reports, etc..

List of Topic Areas:

  * Financial reporting (including popular reporting and integrated
    reporting) by adopting technology and digitization for multiple
    stakeholders;
  * Non-Financial reporting (e.g. sustainability and environmental
    reporting) by adopting technology and digitization for multiple
    stakeholders;
  * Challenges in terms of IT knowledge and skills for accountants and
    auditors;
  * Public Sector reporting and big data;
  * The impact of the implementation of emerging technologies
    (Artificial Intelligence, IoT, Blockchain, Big Data,...) on both
    public sector reporting and auditing;
  * Digital divide and the implementation of the digitization on public
    sector reporting;
  * Citizens' rights to information access in different electronic
    formats and channels.


The deadline for submissions to the special issue is *May 31, 2023*. The 
platform will open for submissions on *January 2, 2023*. Accepted papers 
will be published in a Special Issue on 2024 (Vol. 37, Issue 3).

For inquiries and further information please contact the corresponding 
Guest Editor Prof. Sandra Cohen (Athens University of Economics and 
Business, Greece) – scohen at aue <mailto:pierre.donatella at spa.gu.se>_b.gr_.

For the call for papers click 
_https://www.emeraldgrouppublishing.com/calls-for-papers/a-new-era-public-sector-reporting-technology-and-digitization-service-meet-user_

Guest Editors
Sandra Cohen
Athens University of Economics and Business, Dept. of Business 
Administration - Greece
scohen at aueb.gr

Sotirios Karatzimas
Athens University of Economics and Business, Dept. of Accounting and 
Finance - Greece
skaratzimas at aueb.gr

Manuel Pedro Rodríguez Bolívar
University of Granada, Dept. of Accounting and Finance - Spain
manuelp at ugr.es