“…) One exploratory method by which further light might be cast on this issue is the examination of actual changes in reporting practice by organisations facing a changing and stressful environment. Such a suggestion is made by McNamara and Booth (1984) in the context of reporting by universities. This suggestion implies that we might reasonably expect to see a change in the voluntary reporting practices of universities in a period of environmental instability as an attempt, for example, to influence public perception of the organisation's objectives and effectiveness, (see also Cunningham, 1985).…”