The value of public sector annual reports and annual reporting awards in organisational legitimacy
Ryan, Christine M., Dunstan, Keitha L., & Brown, Jennet (2002) The value of public sector annual reports and annual reporting awards in organisational legitimacy. Accounting, Accountability and Performance, 8(1), pp. 61-76.
Despite considerable diversity in Australian public sector organisations, annual reports have been promoted as an appropriate tool to discharge the accountability of all government agencies. Further, annual reporting competitions have been promoted as a means of ensuring the quality of those annual reports. The limited prior research which addresses these positions ignores the possibility that there may be a variation in the value of both the annual report and the competition depending on the type of public sector organization. This study applies institutional theory, informed by accountability theory, to understand the influence of stakeholders on the annual reporting practices and policies adopted by organisations. It focuses on the Queensland public sector and the Queensland Annual Reporting Award (QARA) and uses a series of case studies to examine the value of the annual report. Consistent with institutional theory, the results indicate that both the annual report and competition entry were used as legitimising tools. Further, cross sectional variation in the perceived value of the annual report and the entry into the annual reporting competition was found.
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.
Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
|Item Type:||Journal Article|
|Keywords:||Annual reports, public sector, Australia, organisational legitimacy|
|Subjects:||Australian and New Zealand Standard Research Classification > STUDIES IN HUMAN SOCIETY (160000) > POLITICAL SCIENCE (160600)|
Australian and New Zealand Standard Research Classification > STUDIES IN HUMAN SOCIETY (160000) > POLITICAL SCIENCE (160600)
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
|Copyright Owner:||Copyright 2002 Griffith Business School Department of Accounting, Finance and Economics|
|Copyright Statement:||Reproduced in accordance with the copyright policy of the publisher.|
|Deposited On:||24 Feb 2006|
|Last Modified:||10 Aug 2011 23:56|
Repository Staff Only: item control page