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Performance reporting : assessing the annual reports of Malaysian local authorities

Tooley, Stuart, Hooks, Jill, & Basnan, Norida (2012) Performance reporting : assessing the annual reports of Malaysian local authorities. International Journal of Public Administration, 35(13), pp. 853-863.

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Abstract

There have been calls for Malaysian local authorities to be more transparent and accountable in the discharge of their functional responsibilities. This study empirically evaluates the extent and quality of current performance reporting by local authorities. The disclosure of relevant information for discharging accountability obligations, as defined by a broad range of stakeholders, falls short of best practice. Therefore, the performance of Malaysian local authorities lacks transparency. The findings could assist in the development of more comprehensive guidelines for local authority reporting and raise awareness of information stakeholders expect to be reported in the context of accountability

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ID Code: 54272
Item Type: Journal Article
Keywords: Accountability, Malaysia, Local authorities, Performance
DOI: 10.1080/01900692.2012.684145
ISSN: 1532-4265
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2012 Taylor and Francis
Copyright Statement: This is an Author's Accepted Manuscript of an article published in Tooley, Stuart, Hooks, Jill, & Basnan, Norida (2012) Performance Reporting: Assessing the Annual Reports of Malaysian Local Authorities. International Journal of Public Administration, 35(13), pp. 853-863 as published in the International Journal of Public Administration 2012 [copyright Taylor & Francis], available online at: http://www.tandfonline.com/10.1080/01900692.2012.684145.
Deposited On: 25 Oct 2012 15:13
Last Modified: 22 Apr 2014 08:50

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