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Reporting Performance By New Zealand Secondary Schools: An Analysis of Disclosures

Tooley, Stuart & Guthrie, James W. (2007) Reporting Performance By New Zealand Secondary Schools: An Analysis of Disclosures. Financial Accountability and Management, 23(4), pp. 351-374.

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Abstract

Annual reports are an important component of the schools' public accountability framework. This longitudinal study applies a disclosure index to assess the annual reports of 17 New Zealand secondary schools (1997, 2001 and 2003) to determine the informational value of performance disclosure. Although the extent of disclosure complies with official requirements, the results indicate a deficiency in the informational value of disclosure. More amplification of what is currently reported and an expanded set of performance indicators and measures, both financial and non-financial, is required to provide users with increased comprehension of school performance, activities and relationships.

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ID Code: 14192
Item Type: Journal Article
Additional Information: For more information, please refer to the journal's website (see hypertext link) or contact the author.
Keywords: annual reporting, performance reporting, New Zealand, school finances
DOI: 10.1111/j.1468-0408.2007.00433.x
ISSN: 1468-0408
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2007 Blackwell Publishing
Deposited On: 28 Jul 2008
Last Modified: 29 Feb 2012 23:42

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