An index of best practice performance reporting for Malaysian local authorities

Hooks, Jill, Tooley, Stuart, & Basnan, Norida (2012) An index of best practice performance reporting for Malaysian local authorities. Journal of Applied Accounting Research, 13(3), pp. 270-283.

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Abstract Purpose – The purpose of this paper is to identify stakeholders’ expectations of information to be conveyed in local authorities’ annual reports and to develop an index of best practice performance reporting. Design/methodology/approach – The paper describes the development of a disclosure index emphasizing the public interest aspect of reporting and the need to provide relevant and meaningful information to stakeholders. The index was crafted from a public accountability perspective and based on the expectations of stakeholders as reconciled and validated by a Delphi panel of experts. Findings – The wide scope of information that was dentified as being important for disclosure by local authorities is consistent with the public accountability paradigm which requires the reporting of comprehensive information (both financial and non financial), about the condition, performance, activities and progress of the entity. Originality/value – The research posits a model of best practice performance reporting for Malaysian, and other, local authorities to meet the need for greater accountability by these entities.

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ID Code: 55152
Item Type: Journal Article
Refereed: Yes
Additional URLs:
Keywords: Disclosure index, Accountability, Delphi method, Local authorities, Malaysia
DOI: 10.1108/09675421211281335
ISSN: 1758-8855 (online) 0967-5426 (print)
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Current > QUT Faculties and Divisions > QUT Business School
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Current > Schools > School of Accountancy
Deposited On: 27 Nov 2012 23:57
Last Modified: 26 Jun 2014 04:02

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