Purpose The purpose of this paper is threefold: to introduce a theoretical frame regarding the meaning of legitimacy as an intangible asset of the public sector; to test a way of operationalizing legitimacy typologies that allows exploring and comparing how citizens from two countries evaluate...

Purpose: This article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting....