Research Commons
      • Browse 
        • Communities & Collections
        • Titles
        • Authors
        • By Issue Date
        • Subjects
        • Types
        • Series
      • Help 
        • About
        • Collection Policy
        • OA Mandate Guidelines
        • Guidelines FAQ
        • Contact Us
      • My Account 
        • Sign In
        • Register
      View Item 
      •   Research Commons
      • University of Waikato Research
      • Management
      • Management Papers
      • View Item
      •   Research Commons
      • University of Waikato Research
      • Management
      • Management Papers
      • View Item
      JavaScript is disabled for your browser. Some features of this site may not work without it.

      A disclosure index to measure the quality of annual reporting by museums in New Zealand and the UK

      Wei, Ting Ling; Davey, Howard; Coy, David
      DOI
       10.1108/09675420810886114
      Link
       www.emeraldinsight.com
      Find in your library  
      Citation
      Export citation
      Wei, T. L., Davey, H., & Coy, D. (2008). A disclosure index to measure the quality of annual reporting by museums in New Zealand and the UK. Journal of Applied Accounting Research, 9(1), 29-51.
      Permanent Research Commons link: https://hdl.handle.net/10289/8266
      Abstract
      Purpose – The purpose of this paper is to examine the reporting practice of leading museums in New Zealand (NZ) and the UK to develop a museums' performance accountability disclosure index.

      Design/methodology/approach – The paper reports a study of annual reporting by 16 museums in NZ and the UK. Because of the unique nature of the industry the disclosure index uses a framework which draws on the balanced scorecard (BSC). The BSC provides a link between internal reporting of key performance issues and the need of a community organisation to report to the public.

      Findings – Overall, the quality of reporting in each country is found to be of a similar standard. The strongest parts of reports are those dealing with internal processes and objectives, and the weakest are those reporting on learning and growth.

      Originality/value – Museums are a key repository of tangible cultural heritage of huge intrinsic value both to the community now, but of more importance to future generations. However, the performance and accountability of this sector is basically without research or commentary, and this paper addresses this deficiency.
      Date
      2008
      Type
      Journal Article
      Publisher
      Emerald Group Publishing Limited
      Collections
      • Management Papers [1125]
      Show full item record  

      Usage

       
       
       

      Usage Statistics

      For this itemFor all of Research Commons

      The University of Waikato - Te Whare Wānanga o WaikatoFeedback and RequestsCopyright and Legal Statement