New development: Accountability challenges of today—time for ‘new popular reporting (NPR)’
New
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Uploaded by Sandra Cohen
Uploaded date: September 10, 2026
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Publication date
September 02, 2026
Paper language
Abstract
Public accountability is evolving beyond financial stewardship toward a broader responsibility for sustainability and the wellbeing of people and the planet. Yet the complexity of disclosures and the way reporting is delivered often alienates citizens, the very stakeholders it aims to inform. This article identifies a critical gap between the proliferation of financial and sustainability disclosures and their effective use and understanding by citizens. The authors propose the introduction of new popular reporting (NPR) as a communicative and dialogic interface that builds upon, rather than replaces, existing reporting systems. Drawing on recent developments in dialogic accounting, it positions the new tool as both a means of accountability and a medium to facilitate dialogue. It also critically discusses the role of assurance, acknowledging current limitations of sustainability accounting in the public sector. The article contributes by offering a theoretically grounded and practically oriented framework for rethinking reporting as a tool for democratic engagement.
Preferred Citation
Manes Rossi, F., Bisogno, M., Brusca, I., & Cohen, S. (2026). New development: Accountability challenges of today—time for ‘new popular reporting (NPR).’ Public Money & Management, 1–5. https://doi.org/10.1080/09540962.2026.2721490
Keywords
accountability; citizen engagement; dialogic accounting; new popular reporting (NPR); public sector reporting; Sustainable development Goals; Sustainability Reporting; Technology-enabled reporting
Category
- Financial accounting
- Sustainability/SDGs
Type of Paper
Published paper