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dc.contributor.authorWei, Ting Ling
dc.contributor.authorDavey, Howard
dc.contributor.authorCoy, David
dc.date.accessioned2013-12-02T03:03:16Z
dc.date.available2013-12-02T03:03:16Z
dc.date.copyright2008
dc.date.issued2008
dc.identifier.citationWei, 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.en_NZ
dc.identifier.urihttps://hdl.handle.net/10289/8266
dc.description.abstractPurpose – 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.en_NZ
dc.language.isoenen_NZ
dc.publisherEmerald Group Publishing Limiteden_NZ
dc.relation.ispartofJournal of Applied Accounting Research
dc.relation.urihttp://www.emeraldinsight.com/journals.htm?articleid=1728292&show=pdfen_NZ
dc.subjectannual reportsen_NZ
dc.subjectbalanced scorecarden_NZ
dc.subjectdisclosureen_NZ
dc.subjectmuseumsen_NZ
dc.subjectNew Zealanden_NZ
dc.subjectUnited Kingdomen_NZ
dc.titleA disclosure index to measure the quality of annual reporting by museums in New Zealand and the UKen_NZ
dc.typeJournal Articleen_NZ
dc.identifier.doi10.1108/09675420810886114en_NZ
dc.relation.isPartOfJournal of Applied Accounting Researchen_NZ
pubs.begin-page29en_NZ
pubs.elements-id33063
pubs.end-page51en_NZ
pubs.issue1en_NZ
pubs.volume9en_NZ


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