Reporting Performance by New Zealand Secondary Schools: An Analysis of Disclosures

Tooley, Stuart; Guthrie, James

doi:10.1111/j.1468-0408.2007.00433.x

Cited by 26 publications

(15 citation statements)

References 26 publications

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“…In the context of New Public Management, one that has introduced a different paradigm for the performance evaluation of public managers (mayors in the municipalities) (Fowles, 1993; Humphrey, et al , 1993; Johnston and Romzek, 1999; Lerner and Tetlock, 1999; Robinson, 2003; Torres and Pina, 2003a; 2003b; Tooley and Guthrie, 2004; Goddard, 2005) the level of net earnings achieved by municipalities is an efficiency and efficacy indicator.…”

Section: Introductionmentioning

confidence: 99%

Political competition as a motivation for earnings management close to zero: the case of Portuguese municipalities

Ferreira

Carvalho

Pinho

2020

JPBAFM

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PurposeThe main purpose of this paper is to evaluate if, motivated by political competition, municipalities engage in earnings management practices through discretionary accruals.Design/methodology/approachQuantitative methodology.FindingsResults indicate that, in those municipalities where political competition is greatest, there is a greater tendency to report positive net earnings close to zero. This study also indicates that for such purpose, discretionary accruals are used.Originality/valueThe purpose of this paper is to respond to the lack of information in the area of earnings management in the public sector, to be able to evaluate responsibility, performance and efficiency regarding the allocation of public resources and the degree of satisfaction of citizens/voters' needs-accountability.

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Section: Introductionmentioning

confidence: 99%

Political competition as a motivation for earnings management close to zero: the case of Portuguese municipalities

Ferreira

Carvalho

Pinho

2020

JPBAFM

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“…However, research concerning developing countries and transitional economies adopting and implementing accrual accounting has only begun and has primarily focused on a limited number of country-specifi c cases involving IPSAS standards adoption (Deaconu, Nistor and Filip, 2011, p. 74; Gomes, Fernandes and Carvalho, 2015, p. 268; Oulasvirta, 2014, p. 272). Most of the studies have demonstrated that failure in the disclosure level of the fi nancial reporting is caused by numerous problems that arise during the implementation process (Allen and Sanders, 1994;Ryan, Stanley and Nelson, 2002;Pina and Torres, 2003;Giroux and McLelland, 2003;Coy and Dixon, 2004;Tooley and Guthrie, 2007;Benito, Brusca and Montesinos, 2007).…”

Section: Introductionmentioning

confidence: 99%

The Magic Shoes of IPSAS: Will They Fit Turkey?

Ada

Christiaens

2018

TRAS

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In this study, we seek to further delineate the reasons for the existence of shortfalls in the level of formal and material harmonization regarding the accrual-based rules in International Public Sector Accounting Standards (IPSAS) by analyzing the law, the executive order and the Turkish Central Government Public Reports from 2010 to 2014 (using a mixed method approach). We highlight that coercive pressure itself is insuffi cient for improving substantive performance and changing the internal structures of organizations, instead, such pressures cause decoupling in fi nancial reporting. As a new fi nding in the context of a developing country, we suggest that there are several discrepancies between the law and the executive order. Moreover, we conclude that there are emerging country-specifi c reasons affecting the gap in the harmonization levels, including a lack of social pressure which tends to be prominent in developed countries, state domination over both civic matters and the private sector, and translation problems that arise during the adoption process.

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“…Other than being used in the study of HEI voluntary disclosures, variants of Coy and Dixon's (2004) approach have been applied in other settings, such as local authorities, schools and public museums (e.g. Tooley and Guthrie, 2007;Ling Wei et al, 2008). In light of the different UK regulatory context and the time period, we reviewed the voluntary disclosure items for a number of UK HEIs annual reports as a pilot and concluded that the majority of the items and headings were relevant to our study, except for the following changes.…”

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confidence: 99%

Governance structures, voluntary disclosures and public accountability

Ntim

Soobaroyen

Broad

2017

AAAJ

206

362

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Purpose-The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions' (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints. Design/methodology/approach-The authors adopt a modified version of Coy and Dixon's (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs' annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures. Findings-The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a "shared" leadership in the HEIs' sector towards enhancing accountability and transparency in HEIs. Research limitations/implications-In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and "shared leadership" in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives. Originality/value-This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

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Reporting Performance by New Zealand Secondary Schools: An Analysis of Disclosures

Cited by 26 publications

References 26 publications

Political competition as a motivation for earnings management close to zero: the case of Portuguese municipalities

Political competition as a motivation for earnings management close to zero: the case of Portuguese municipalities

The Magic Shoes of IPSAS: Will They Fit Turkey?

Governance structures, voluntary disclosures and public accountability

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