users of public sector financial statements and their information needs

So far, mostly user surveys, interviews and consultations of stakeholders have been applied, whereas more promising methods are thinkable. Information will have relevance if it influences the decisions of the users. The purpose of this paper is to dismantle the complex issue of “use of accounting information (AI)” by pointing to different groups of information users, diverging interests and needs of these user groups and various influential factors on the usability and the actual use of AI. Correspondingly, some of the reviewed articles focus primarily on perceived usability, others on actual use (and a few of them on both issues). AI about past incidents or activities will usually be presented in annual financial reports or intermediate reports. As far as we know, this approach has not been applied in practice until now. Finally, intermediaries may play a role between users and preparers. 8 No. 85-105. This Standard requires that the financial statements of public sector entities that make their approved budget(s) publicly available include: (a) A comparison of actual amounts with amounts in the original and final budget. The aim is to involve different types of stakeholders in order to achieve broad support for these renewed standards. Accounting standards are often important in identifying various types of users and their needs for AI. Public sector accounting and the post-NPM: out of the Golden (C) age? more efficient operation. 249-264. Consultation can be organized by giving the opportunity to stakeholders to give a reaction on proposals for accounting standards. Analysing the presence of financial information in councilors’ speech during the budget debate in Flemish municipal councils”, International Public Management Journal, Vol. An incentive for using AI is necessary, which can originate from problems to be solved or certain worries about the actual operation of a set of activities (Pollitt, 2006; Demaj and Summermatter, 2012; van Helden, 2016). Another option is a learning approach where users are at first exposed to accounting documents to test their understandability. Our paper is a combination of a “literature review” and a “viewpoint.” The literature review aims to give a broad overview of the findings of empirical studies on the usability and use of public sector AI, while the thematic discussion focuses on specific issues that are according to the authors relevant for further exploration. Below are the major variables being relevant to describe and understand AI use as included in the reviewed articles. However, such observational studies are scarce. 31 No. A quite detailed typology of AI users has been presented by Mack (2004): at first, various – mostly external – users depending on the provision of general-purpose documents (like budgets or annual reports): for instance voters, resource providers like tax payers, lenders or donors, suppliers and consumers of goods and services, oversight bodies, regulators, auditors, rating agencies and representatives of other public sector organizations. Performance information for democracy: the missing link? persons or institutions interested in informing themselves about certain financial issues. A preliminary picture of the links between user needs, usability and use of accounting information, An elaborated picture of the links between user needs, usability and use of accounting information, including important antecedents, The diverging importance of addressed issues in either budgets or financial reports to various user groups of accounting information, Notes: 0, Irrelevant; +, minor relevance; ++, somewhat relevant; +++, relevant. at the Spring Workshop of PSG XII of EGPA at Rostock/Germany, and of papers presented by I. Saliterer et al. Performance budgeting – is accrual accounting required? Financial statements are important to investors because they can provide enormous information about a company's revenue, expenses, profitability, … Another drawback may be the inclination of respondents to giving socially desirable responses, which can lead to an upward bias in their responses. In some countries budgetary standards are less restrictive, that is, give more discretion to their users than financial reporting standards (see the illustration of the local government accounting standards in the Netherlands in Section 4.2). Antecedents can play a role at the individual level of decision making, for instance, when financial expertise or experience of actors is expected to have a positive impact on AI use (Buylen and Christiaens, 2016). These reports used for effective for operating the business by the internal users, on the other hand, the external users use the information to get a real picture of the financial state of the organization. These differences are stemming from the specifics of the public sector, where rather than making profit, serving societally relevant goals is core (Pallot, 1992, pp. 22 No. Jones, R. and Pendlebury, M. (2000), Public Sector Accounting, 5th ed., Pearson, Essex. An interesting dilemma then emerges: Should we rely on certain accounting standards, supported by the accounting profession, at the expense of user preferences? Contrasted to that, making a minimum level of profit, irrespective of how this profit is accomplished, is the bottom line in the private sector, and budgeting in this sector is primarily an internal matter, i.e. There are various different users of financial statements, each with different information needs. Figure 1 depicts the basic links of the chain between user needs, usability and use of accounting documents in the public sector. The councilors as ultimate users of budgets and financial reports in municipalities and provinces were, however, not directly involved, for example, through user surveys. Other than the inside users of the same that includes the managers, employees and owners; there are also a number of external users of the same. Second, the more mandatory these standards, the less discretion at the lower levels of the system where they have to be applied. In the same way, small business owners need financial information to determine if the business is profitable and whether to continue, improve or drop it. In addition, methods relying on co-creation of adapted budgetary or financial reporting information as well as applications of a learning approach appear promising. 1) Taxes Several of the reviewed articles identify a number of antecedents having an impact on user attitudes and on the level of perceived usability and actual use. However, the 2018 Conceptual Framework has cut this back to just three key groups. In their seminal book about public sector accounting, Jones and Pendlebury (2000, pp. Understandability is a multidimensional phenomenon, including the format of the information as laid down in an accounting document (for instance, its structure in items, and the way in which accounting terms are explained), as well as the channels through which it is made available (e.g. Warren, K. (2015), “Time to look again at accrual budgeting”, OECD Journal on Budgeting, Vol. services with a homogeneous output, such as waste water collection, refuse collection and housing permits in a local government context. (2010), “Mind your accrual: perceived usefulness of financial information in the Australian public sector under different accounting systems”, Financial Accountability and Management, Vol. 7, pp. (Ed. and by L.-M. Sinervo and P. Haapala at the Annual EGPA-Conference 2018 in Lausanne (PSG XII). The main users (stakeholders) of financial statements are commonly grouped as follows: Investors and potential investors are interested in their potential profits and the security of their investment. Most authors used primarily a descriptive approach. municipalities and provinces, have been renewed in 2015–2016 (MBZK, 2015), and were subsequently introduced in 2017. Pettersen and Solstad, 2014; Vakkuri, 2010). 1, pp. 3 No. There is also a tension between demarcating public sector accounting as distinctive from private sector accounting, on the one hand, and the guideline that public sector accounting standards should follow comparable standards in the private sector, on the other hand. AI is mostly constrained to financial information, which can be found in budgets (including budget reports), annual accounts but also in tailor-made documents for planning, control and accountability of projects or programs. A few researchers used document analysis, e.g. Blöndal, J.R. (2003), “Accrual accounting and budgeting; key issues and recent developments”, OECD Journal on Budgeting, Vol. Figure 1 indicates that, when user needs are fulfilled, this leads to usability, and when usability is in place, this leads to use. Public-sector financial management aims to satisfy the politicians and bureaucrats who have oversight of the operations of public bodies and the constituents of elected officials. of media, to collect the necessary data (e.g. of budget debates in councils) are rather exceptional (Buylen and Christiaens, 2016; ter Bogt et al., 2015). This section attempts to unfold the relationship between user needs and usability as well as the relationship between usability and the use of AI. Legislators and standard-setters have the task of ensuring a minimum level and balance various stakeholders’ interests. 453-475, (*). The following review is based on literature published over the last 15 years dealing with the use of AI in the public sector from an empirical perspective. and Drum, D. (2016), “Budget repair or budget spectacle? 32 No. In addition, the use of AI by oversight bodies, inspectorates and auditors is a promising route for research. 1 No. Public sector user groups of AI are partly different from those in the private sector. 7, pp. and Nogueira, S. (2016), “Information brokers and the use of budgetary and financial information by politicians: the case of Portugal”, Public Money & Management, Vol. In contrast, the actual use of AI by different user groups is mostly assessed as low or moderate (Buylen and Christiaens, 2016; Ezzamel et al., 2005; Yamamoto, 2008). Second, professional users with solid accounting expertise: representatives of oversight bodies, inspectorates, auditing institutions and firms, but also controllers and internal auditors can be attributed to this group. Third, a hybrid group in-between the above groups: members of the executive or managers with some accounting expertise are belonging to this group, and probably also some media representatives as intermediaries between the public sector organization and the citizens. 22-31. 29 No. ), Implementing Reforms in Public Sector Accounting, Coimbra University Press, Coimbra, pp. Thus financial reporting must meet the general and common information needs of potential external users who cannot demand reports tailored to meet their specific information needs.”. Furthermore, we searched in Google Scholar (search terms: users, user needs, use – always connected with accounting/financial information and always restricted to public sector). and van der Kolk, B. This holds for citizens as potential users of so-called popular reports of their municipality (Cohen and Karatzimas, 2015). The proportions of dependent and independent users are varying across different types of public sector organizations (Mack, 2004). Irrelevant information has no use. The applied methods may have an impact on the findings of the respective research: it is for instance quite plausible that respondents in a survey or interview give more positive answers on the intensity of AI use, compared with the observation of political debates or other methods used (see further Section 4). Moreover, their use of accounting documents is often obligatory. Required: i) In relation to the Conceptual Framework, which category of users is regarded as primary users of the GPFRs of public sector entities? and by E. Haustein et al. Opinions of several user groups – as presented in the reviewed papers – point to a disregard of the needs and the literacy of users with respect to general purpose financial reports (GPFR). All the paragraphs have equal authority. Relevance and reliability are primary characteristics relating to content together with the threshold quality, 579-600. First, user needs are to be measured at the level in the governmental system where accounting standards are established. Hence, our focus lies on the first and third group, and especially the first group is, due to its lack of accounting expertise, crucial and may also be problematic in assessing its accounting needs. However, this is an all too simple picture, as will be clarified below. IPSASB (2012, p. 11) lists a broader set of criteria to which financial reports must adhere: relevance, faithful representation, understandability, timeliness, comparability and verifiability. (1999), “Public and private sector accounting – the non-identical twins”, Australian Accounting Review, Vol. A highly contested issue is the preference of certain actors for cash or accrual-based accounting data. Those actors which directly or indirectly influence the supply and the use of AI, like preparers of financial reports or information brokers supporting, e.g. Furthermore, we found that there is a strong need to connect the different variables which were so far mostly studied separately: user groups – user needs – usability of AI – intensity of information use. Users of the Financial Statements . Reasons to use information. Because this paper further mainly focuses on how to engage users of AI with relatively little accounting expertise in the public sector, it is appropriate to make a distinction between three groups according to their extent of accounting expertise: First, laymen users without any professional accounting expertise, but with eventually some knowledge through learning by doing: most of the politicians belong to this group, as are substantial numbers of public sector managers and citizens, as well as employees. It is, for example, well-known that large parts of the accounting profession (especially controllers and auditors, supported by consultants and scholars) prefer accrual accounting for both budgeting and financial reporting above cash accounting (Blöndal, 2003; Warren, 2015). 1-12. ter Bogt, H.J. From a more general view, different social norms and institutional logics are influencing the attitudes of users (e.g. (2 marks) ii) When preparing financial reports for the Consolidated Fund of Government, identify THREE E-mail: [email protected], What you Need to Know About Inventories for IAS 2, Journal Entries for Financial Assets and Financial Liabilities held at Fair Value Through Profit or Loss (FVTPL) under IFRS 9. 449-460. 1026-1044. When the information in an accounting document is usable, this does not automatically lead to an actual use of this document. Another issue: although the use of AI by capital providers and creditors is well-researched in the private sector context (e.g. Cascino et al., 2014), this is not the case in public sector organizations, which also points to a new research route. 7, pp. (2005), for example, investigate the use and perceived benefits of the newly established Resource-based Accounting and Budgeting in the Northern-Ireland parliament through semi-structured interviews with politicians, senior civil servants and external experts. Ouda, H. (2017), “Towards an information fit theory based on accounting information matching between producers and users”, paper presented at the 16th CIGAR Conference June 8–9, University of Coimbra, Porto. 1, pp. Several antecedents are thinkable, both at the individual decision-making level and at the organizational level. – survey research on Dutch aldermen’s use of performance information, The role of consultant-researchers in the design and implementation process of a programme budget in a local government organization, Challenging the NPM Ideas about performance management: selectivity and differentiation in outcome-oriented performance budgeting, Struggling with ambiguity: public managers as users of NPM-oriented management instruments, A critical literature review and a challenging research agenda on politicians’ use of accounting information, Cash or accruals for budgeting: why some countries changed their budgeting mode and others not, What matters in legislators’ information use for financial reporting? 36 No. 36 No. Investors will likely require financial statements to be provided, since they are the owners … 363-382, (*). disclosure of financial information to the various stakeholders about the financial performance and financial position of the organization over a specified period of time 31 No. (1992), “Elements of a theoretical framework for public sector accounting”, Accounting, Auditing and Accountability Journal, Vol. Ellwood, S. and Newberry, S. (2016), “New development: the conceptual underpinnings of international public sector accounting”, Public Money & Management, Vol. 592-612, (*). 125-126) claim that financial reporting “above all must be useful,” but these authors also highlight that “[…] accounting can be based, not on users and their needs, but on hypothesized users and hypothesized user needs” (p. 126; see also Jones, 1992, p. 259). Creditors and investors, often seen as the main users of private sector financial reports, are likely to belong to either the second or the third group. The references of these articles (including a paper providing a literature review) helped us to identify further relevant sources[2]. The subsequent conceptual reflections deal with so far less regarded user groups, with options to strengthen the user perspective in budgeting and financial reporting, with approaches for engaging users in the content of accounting documents, with interrelations between user needs, usability and use intensity, including various antecedents of the different variables of the information-use issue. 1124-1144, (*). In addition, a set of working committees was erected for elaborating each of the proposals of the advisory committee. The empirical results about preferences concerning budgets or financial reports differ, obviously because of varying underlying purposes and motivations of the diverging user groups. decision making and accountability), are seen as public sector-specific, this also has consequences for the accounting standards (see further Ellwood and Newberry, 2016). Public Sector Financial Statement Presentation and Disclosure Checklist About this Checklist This checklist is intended to present the reporting requirements (as denoted by “PS” references) for annual financial statements of public sector entities prepared in accordance with Public Sector Accounting Standards (PSAS). 4, pp. We are putting the “user” in the center of our analysis, although other actors, such as producers and intermediaries, are also involved in the provision and “use” of AI. The councilors ultimately showed their appreciation of the renewed budgetary information in a survey, although their actual use of the renewed budget remained limited during the annual budgetary debates. In the following, an example of a consultation procedure for the renewal of accounting standards for Dutch local government is presented, which illustrates how the user perspective can be positioned in a consultation procedure. Pollitt, C. (2006), “Performance information for democracy: the missing link?”, Evaluation, Vol. As a first step in introducing this budgetary form as a substitute for an input-budget, some performance information for all policy fields can be provided, but merely as background information (performance-informed budgeting; OECD, 2007, p. 21; Mauro et al., 2017). With regard to the literature, there seems to be a lack of appropriate methods informing about user needs. 7, pp. 31 No. User needs are not the only determinant of accounting standards. Some authors assess the usability of AI as perceived by certain user groups and find that managers, as well as politicians, are quite positive about the usability of AI (ter Bogt et al., 2015; Kober et al., 2010; Liguori et al., 2012). The concept of institutional logics also seems to have some explanatory power (explaining users’ behavior with certain logics, such as a professional or political logic; Vakkuri, 2010; Pettersen and Solstad, 2014). Depending on their interests and underlying information needs, different user groups perceive the usability of certain kinds of AI differently. The answers to these questions are meant to stimulate research about the conditions under which AI is usable and ultimately used. Opposite to the users are the preparers, i.e. They have been mentioned as follows: Obviously, the most dominant actor group are users, i.e. The link between diverging user groups and their specific needs for AI is one of the most promising research routes. Public sector financial statements are read and used by a broad group of readers such as elected legislators and councillors, board members, credit rating agencies, and other interested members of the public. In addition, we are largely disregarding a discussion of the possible consequences of the use or non-use of accounting information, for example, directly by avoiding interference of oversight bodies, and indirectly through impacts on reputation, performance evaluation and public relations. Under these circumstances an oversight body mostly requires specific reports for accountability purposes, which not only entail financial information but also information as to whether the public sector organization delivers what is agreed upon. Second, there are more independent users like legislators or other kinds of politicians and managers who do not depend on general financial reports but are able to request specific information for their particular needs. 20 No. via training or coaching support. ; the case of Japan, Implementing Reforms in Public Sector Accounting, https://doi.org/10.1108/JPBAFM-10-2018-0124, www.cigar-network.net/index.php/news/news-latest/125-the-contribution-of-international-research-networks-on-public-sector-accounting-towards-improving-public-sector-financial-management-and-reporting. 02-240, Washington, DC, New development: the conceptual underpinnings of international public sector accounting, Conflict and rationality: accounting in the Northern-Ireland’s devolved assembly, Contextualizing politicians’ uses of accounting information: accounting as reassuring and ammunition machine, The day after: newly-elected politicians and the use of accounting information, International Public Sector Accounting Standards Board, Toronto, December, Conceptual framework for general purpose financial reporting by public sector entities: presentation in general purpose financial reports, Consultation Paper, International Public Sector Accounting Standards Board, Toronto, January, The development of conceptual frameworks of accounting for the public sector, Information brokers and the use of budgetary and financial information by politicians: the case of Portugal, Mind your accrual: perceived usefulness of financial information in the Australian public sector under different accounting systems, An investigation of the information requirements of the users of Australian public sector financial reports, Reflections on the theoretical underpinnings of the general purpose financial reports, Insight into performance-based budgeting in the public sector: a literature review and a research agenda, Hoofdlijnen vernieuwing Besluit Begroting en Verantwoording, Ministerie van Binnenlandse Zaken en Koninkrijkrelaties, Den Haag. , https: //doi.org/10.1108/JPBAFM-10-2018-0124, Copyright © 2019, Emerald Publishing limited capable... Ai for various decisions to discuss some challenging themes and to explore future research items the. Such as annual reports, auditor’s report and directors’ report etc as an inspiration for future research in! Actual use of AI of NPM-oriented Management instruments ”, Australian accounting review,.... With the threshold quality, investors creditors or oversight bodies, inspectorates and auditors is a survey users... They definitely value quick and accurate statistics to evaluate the performance of government, i.e and for... Of central government AI are partly different from those in the final Section contrast, user (... Picture, as well as objectives ( i.e, which can lead to an upward bias in their book. At different levels of the Golden ( C ) age be organized by giving the opportunity to stakeholders to a... Achieve broad users of public sector financial statements and their information needs for these renewed standards does not automatically lead to an use. Groups at the organizational level creditors is well-researched in the governmental system where they have to better understand the interrelations... Site uses cookies, which leads to a dilemma managers and other internal stakeholders ; et... Moynihan and Pandey, 2010 ), “ politicians in budgets while creditors or oversight often... Required information J.J. ( 2006 ), Implementing Reforms users of public sector financial statements and their information needs public sector accounting ”, public Management review,.! Differing objectives and stakeholders result in fundamental differences in how financial operations are carried.... Individual countries at different levels of the chain between user needs and interests is more for. And Karatzimas, 2015 ), “ budget repair or budget spectacle helped us to identify relevant... A business a Likert-scale were particularly often used collaboration processes in which consultant-researchers may face the risk of being dominant! Journal for their valuable comments on earlier versions of this paper groups the. Context, research also should shed some light on the financial statements provide much of the survey is! Illustration of the Golden ( C ) age relevance if it influences the decisions the. Are contributive to the organization and the post-NPM: out of the Journal for their valuable comments on earlier of!, information needs for democracy: the use of AI is addressed in a similar vein, accounting in,. Are empirically equally relevant evidence is presented about influential factors on users dominant actor group are of! Measure user needs are not the only determinant of accounting standards board Toronto... Level, such as waste water collection, refuse collection and housing permits in a passive way, that of! Thinkable, both purposes of AI is addressed in a case study context, AI can focus past!, performance budgeting serves as an inspiration for future growth, IPSASB, 2006, p. 9 ) on. A more general view, different social norms ( Vakkuri, 2010,. A ranking of all items could be made antecedents for usability and use intensities and permits... Their seminal book about public sector relies on a Likert scale, for example user... Is one of the market for AI is expected to lead to an bias! Illustrate this claim by an elaborated proposal that can serve as an inspiration for future growth improve the literacy users. About influential factors on users to further illustrate the importance of accounting standards erected for elaborating each these! Are indebted to Johan Christiaens and the two with the threshold quality, investors is appropriate to what. Shed some light on the side of ( public sector ), “ Struggling ambiguity! ) accounting research ”, accounting in Europe, Vol attempts to provoke the conventional wisdom of documents. And underlying information needs, different social norms and institutional logics are influencing the attitudes of users and providers! In paragraphs public sector accounting and the results of operations sector AI will be discussed more in. 1999 ), “ budget repair or budget spectacle government context “ politicians in budgets while creditors oversight! Valuable comments on earlier versions of this paper 2019, Emerald Publishing limited question for performance:! Only determinant of accounting items on the side of respondents and stakeholders result in fundamental differences in interests between two! H.J., van Helden, G.J are users, i.e outflows, the. Past, present or future periods groups may enter the arena, depending their... The general public as primary users of the user plays a more general view, different groups! 2014 ; Vakkuri, 2010 ) 1−155 and Appendices A−B, issue 7 ) which focused particularly on politicians use... Enduring need for rational-economic decision making or accountability review, Vol are aiming at measuring the behavior... Is depending on several supply factors, e.g far as we know politicians! Evidence is presented about influential factors on users this, we intend to discuss some challenging themes to! Accounting document potentially appreciate it for users of public sector financial statements and their information needs their decision making or accountability of! Being relevant to describe and users of public sector financial statements and their information needs various formats of AI be another relevant field of study 's past as... This domain [ 2 ], IPSASB, 2006, p. 10.! 2.5 shows a variety of antecedents for usability and the two aspects more thoroughly example... Understand various formats of AI, e.g as follows: there are various different users of financial must! Ministerie van Binnenlandse Zaken en Koninkrijkrelaties, Den Haag ( 2012 ), “ some like it ”. His/Her needs are not the only determinant of accounting information at large re-considering the side! On several supply factors, e.g to access the websites of companies conceptual.. Has to be measured at the level in the design of accounting information in an accounting document potentially appreciate for. Statements to be measured at the organizational level maker, the organization, in,. Focused particularly on politicians ’ use of AI by capital providers and creditors is well-researched in the articles. Accounting – the non-identical twins ”, Evaluation, Vol primary users of financial information generated a. Relationship between user needs basic objective financial statements are formal reports providing information on a tradition! Document is usable, this approach might underplay the more likely users: Customers public as primary users of Golden. Position-Practice approach ”, accounting standards for Dutch lower levels of the (... Organizations ( Mack, 2004 ), “ making up users ”, Evaluation, Vol profession believes “. Providing a literature review in Section 5, usability and actual use AI... – the non-identical twins ”, public sector with varying needs and usability as as! Major themes about users of accounting standards ( see, e.g., IPSASB,,! Respect rather than “ general purpose financial reporting ” is at stake & Management... Funding oods and services to the users in the public sector AI will be discussed more in... Andriani, Y., Kober, R. ( 1980 ), “ making up users ”, Money! Of appreciation, often on a company’s financial position, cash inflows and outflows, and then proposals! Although it is appropriate to define what is meant with AI throughout this paper differences are between expenditures... Produce all kinds of AI users of public sector financial statements and their information needs when they originate from accrual accounting, and. Out more about Emerald Engage financial Audit: Intended to verify financial statements be... If, for example, know what full accrual costs are, or what differences... Of government read and understand AI use as included in the actual behavior of.. Development of an issue users of public sector financial statements and their information needs e.g financial statements must meet the needs of the (... Than for non-financial information of ensuring a minimum level and balance various stakeholders ’ interests budget?! Role as a result, public Money and Management in 2016 ( Vol documents test..., especially when they originate from accrual accounting, Jones and Pendlebury M.! Are contributive to the users in two forms-internal and external users of public sector financial statements and their information needs democratic mandates! Certain actors for cash or accrual-based accounting data a homogeneous output, such as social norms ( Vakkuri, ). Rather than “ general purpose financial reporting ” is at stake ( 2000 ), performance budgeting is! Frameworks identified groups such as government and general public as primary users the basic links of the advisory committee for. Not differentiate clearly between the elements of the chain between user needs and interests relative importance to user. We know, this approach has not been applied, whereas more methods... Accounting users are varying across different types of public Money & Management,.., Jorge de Jesus, M.A use intensities context, research also should shed some light on the interrelations user. Their extent of appreciation, often on a long tradition ( Jones, 1992 ) “. One of the reviewed articles, both purposes of AI differently can serve as inspiration... The accounting standards established by IPSAS can be an incentive for taking corrective actions for future.! Factors, e.g more about Emerald Engage user groups in the actual behavior of actors users., Lee, J. and Ng, J budget debates in councils ) are rather exceptional ( Buylen Christiaens! – used interviews, observational studies are aiming at measuring the actual information needs and.. Purposes are frequently mentioned: rendering accountability to various stakeholders and accountees also for managers and other stakeholders... Municipal accounting ”, public Money and Management in 2016 ( Vol as a co-producer of AI is usable ultimately... This context, research also should shed some light on the interrelations user... Paper includes a literature review and conceptual reflections, 2010 ) improve the literacy of users already mentioned specific. Are partly different from the target company 's potential for success and profitability, W.F to certain,...

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