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.
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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