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Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content

Quinn, Martin orcid logoORCID: 0000-0002-7753-8218 and Bertz, Julie (2025) Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content. Public Money & Management . ISSN 1467-9302

Abstract
This article has two objectives: to evaluate the accessibility of local government financial reports; and to assess the readability, complexity and confidence of a narrative element of these financial reports. A custom scoring system is used to evaluate accessibility, the Bog Index is used to assess readability, and confidence is assessed using semantic variables representing complexity available within the LIWC software. The findings show accessibility could be improved, readability is good to average, and the text in the reports is not overly complex.
Metadata
Item Type:Article (Published)
Refereed:Yes
Uncontrolled Keywords:Annual financial report; content analysis; internet financial reporting; Ireland; local government
Subjects:Business > Management
DCU Faculties and Centres:DCU Faculties and Schools > DCU Business School
Publisher:Routledge
Official URL:https://www.tandfonline.com/doi/full/10.1080/09540...
Copyright Information:Authors
ID Code:32683
Deposited On:21 May 2026 16:50 by Tam Nguyen . Last Modified 21 May 2026 16:50
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