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:	https://doi.org/10.1016/j.bar.2003.10.003
Google Scholar:	Look up in Google Scholar

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 Item
ISSN:	0890-8389
Keywords:	Public accountability index; Delphi exercise; Stakeholder
Academic Unit/School:	Faculty of Business and Law (FBL)
Item ID:	1651
Depositing User:	Users 12 not found.
Date Deposited:	17 Jul 2006
Last Modified:	04 Oct 2016 09:45
URI:	http://oro.open.ac.uk/id/eprint/1651
Share this page:

Altmetrics

Actions (login may be required)

RDF+XMLBibTeXRIOXX2 XMLRDF+N-TriplesJSONDublin CoreAtomSimple MetadataReferMETSHTML CitationASCII CitationRefMan RIS Format (UTF-8)OpenURL ContextObjectEndNoteMODSOpenURL ContextObject in SpanMPEG-21 DIDLEP3 XMLRefMan RIS FormatRDF+N3