e-journal

Accountability, narrative reporting and legitimation The case of a New Zealand public benefit entity

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Purpose – The purpose of this paper is to show how a major public benefit entity in New Zealand
uses formal accountability mechanisms and informal reporting to justify its existence. The paper is
premised on the view that the accountability relationship for public benefit entities is broader and
more complex than the traditional shareholder-manager relationship in the private sector.
Design/methodology/approach – This longitudinal single case study of the Department of
Conservation (DOC) spans the period from its establishment in 1987 to June 2006. It involves the
detailed examination of the narrative disclosures contained in the annual reports, including the
Statement of Service Performance, over the period of the study. A number of controversial items that
appeared in the printed media between 1 April 1987 and 30 June 2006 were traced through the annual
reports to establish whether DOC used impression management techniques in its annual reports to
gain, maintain and repair its organisational legitimacy.
Findings – The analysis found that the annual report of a public benefit entity could play an
important legitimising role. Using legitimacy theory, it is argued that assertive and defensive
impression management techniques were used by DOC to gain, maintain and repair its organisational
legitimacy in the light of extensive negative media publicity.
Originality/value – This is one of the first studies to examine the relationship between narrative
disclosures in annual reports and legitimacy in the public sector. The paper provides a valuable
contribution to researchers and practitioners as it extends the understanding of how public benefit
entities can make use of the narrative portions of the annual report when pursuing organisational
legitimacy.

Keywords Conservation, Public sector organizations, Financial reporting, New Zealand

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal Vol. 23 No. 2, 2010 pp. 256-289

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 23 No. 2, 2010 pp. 256-289

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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