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The public accountability index: crafting a parametric disclosure index for annual reports

Coy, David and Dixon, Keith (2004). The public accountability index: crafting a parametric disclosure index for annual reports. British Accounting Review, 36(1) pp. 79–106.

DOI (Digital Object Identifier) Link: http://dx.doi.org/10.1016/j.bar.2003.10.003
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Abstract

The methodology used to craft a disclosure index with parametric statistical properties is described and explained. The index is developed from a public accountability perspective using stakeholder opinions captured via a delphi exercise. Named the Public Accountability Index (PAI), the index is applied to the annual reports of the New Zealand universities, 1985–2000. This was a period of radical change for the public sector, and the index scores reflect the wholesale changes in reporting over the period. PAI is offered as a generic stakeholder approach for the development of disclosure indices to measure annual reports of groups of organisations in any of the private, public or so-called third sectors.

Item Type: Journal Article
ISSN: 0890-8389
Keywords: Public accountability index; Delphi exercise; Stakeholder
Academic Unit/Department: Open University Business School
Item ID: 1651
Depositing User: Users 12 not found.
Date Deposited: 17 Jul 2006
Last Modified: 02 Dec 2010 19:46
URI: http://oro.open.ac.uk/id/eprint/1651
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