This paper analyses what types of information the citizen wants and from which communication tools and forms the citizen expects to receive information, looking for the best features in the comparison between Europe, America, and Canada. The comparison between states allows highlighting the most significant elements looking for possible and better future applications. The questions reply to the research perspectives highlighted in previous research activities on widespread financial reporting.

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... he leading American Accounting Associations have identified the Popular Financial Reporting (PFR) as a tool of transparency and accountability, confirming the centrality of the citizen in the decision-making process linked to public spending. The comparison provides exciting results on the best PFR dissemination tools to be used. In particular, the priorities for the media and dissemination provided by the American sample and the Italian analysis highlight some similar elements that differ in priority according to local needs. The analysis highlights some possible improvements.