Annual External Reporting by New Zealand Secondary Schools: An Assessment of Accountability Disclosures

Presented at Accounting Auditing And Management In Public Sector Reforms, The European Institute for Advance Studies in Management (EIASM) International Conference, 7-9 October 2004, Oslo, Norway

33 Pages Posted: 17 Mar 2009

See all articles by Stuart Tooley

Stuart Tooley

Queensland University of Technology - School of Accountancy

James Guthrie

Macquarie University - Department of Accounting and Finance; University Of Bologna - Department of Management; Macquarie University, Macquarie Business School

Date Written: October 7, 2004

Abstract

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 that educational institutions provide evidence of their performance in terms of efficiency and effectiveness. This accountability was to be, in part, discharged through the provision of performance information in the school annual report. To assess the comprehensiveness (both in extent and quality) of that performance communication, a disclosure index was applied to a sample of 1997 and 2001 annual reports. This paper reports and discusses the resulting scores. The results indicate a significant gap between 'official' expectations and requirements of the type of items to be reported and actual performance reporting practice. Key areas of inadequate disclosure relate to non-financial measures of service performance and physical condition. Improved disclosure to meet best-practice would contribute to improved communication between schools and their stakeholders.

Keywords: Annual reporting, Performance Reporting, New Public Management, New

JEL Classification: M4, M40, M41, M49

Suggested Citation

Tooley, Stuart T. and Guthrie, James, Annual External Reporting by New Zealand Secondary Schools: An Assessment of Accountability Disclosures (October 7, 2004). Presented at Accounting Auditing And Management In Public Sector Reforms, The European Institute for Advance Studies in Management (EIASM) International Conference, 7-9 October 2004, Oslo, Norway, Available at SSRN: https://ssrn.com/abstract=1361371

Stuart T. Tooley

Queensland University of Technology - School of Accountancy ( email )

2 George Street
Brisbane, Queensland 4000
Australia

James Guthrie (Contact Author)

Macquarie University - Department of Accounting and Finance ( email )

Sydney - NSW, 2109
Australia

University Of Bologna - Department of Management ( email )

P.Le Vittoria 15
Forli', 47121
Italy
+39-0543-374-621 (Phone)

Macquarie University, Macquarie Business School ( email )

New South Wales 2109
Australia

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