Annual reporting by New Zealand secondary schools : assessing the comprehensiveness of performance disclosures
Tooley, Stuart & Guthrie, James W. (2004) Annual reporting by New Zealand secondary schools : assessing the comprehensiveness of performance disclosures. New Zealand Journal of Educational Leadership, 19(2), pp. 71-84.
|Submitted Version (PDF 76kB) |
Access restricted – pending publisher permission.
Administrators only | Request a copy from author
The 1989 transformation of educational administration in New Zealand emphasised a new accountability framework. The aim of the ‘new’ accountability was to demonstrate that educational investments yielded educational payoffs; including a demand that educational institutions provide evidence of their performance in terms of efficiency and effectiveness. The accountability was to be, in part, discharged through the provision of performance information in the school annual report. This paper assesses the comprehensiveness of that performance communication. A disclosure index was employed to determine, for each school annual report analysed, the quantity and quality of disclosure. The 1999 annual report of 18 secondary schools were assessed. The findings indicate a failure to adequately disclose key performance indicators. Main areas of inadequate disclosure relate to non-financial measures of service performance and physical condition. Improved levels of disclosure to meet best-practice would contribute to improved communication between schools and their stakeholders, and move to satisfy increasing demands for public accountability.
Impact and interest:
Citation countsare sourced monthly fromand citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from theindexing service can be viewed at the linked Google Scholar™ search.
|Item Type:||Journal Article|
|Additional Information:||Access to the author-version is currently restricted pending permission from the publisher. For more information, please refer to the journal’s website (see hypertext link) or contact the author.|
|Keywords:||Annual reporting, Schools, Performance disclosures|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Accounting Auditing and Accountability not elsewhere classified (150199)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
Current > Schools > School of Accountancy
|Copyright Owner:||Copyright 2004 Teachers' Work|
|Deposited On:||27 Feb 2009 13:31|
|Last Modified:||11 Aug 2011 00:26|
Repository Staff Only: item control page