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Media coverage of accounting: the NRL salary

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Purpose – Arguing that the print media act as a claims-making forum for the social construction and
contestation of crises, the aim of this paper is to explore how the print media mediated two audits
commissioned following a high-profile salary cap breach in the National Rugby League (NRL) in
Australia.
Design/methodology/approach – This paper draws upon critical discourse analysis to examine
the media coverage of the two audits by the two major Australian media organisations, News Limited
and Fairfax Media Limited. The analysis is based on a qualitative study complemented by
quantitative techniques that explore critical incidents and representations in the daily press.
Findings – The paper illustrates the way in which News Limited, the owner of the infringing club,
mobilised its media platform to promote favourable viewpoints and interpretations and how these
were challenged in the Fairfax press. Evidence of both coverage bias and statement bias in the
treatment of the two audits is produced.
Originality/value – This paper provides evidence that commercial interests of owner/publishers
coloured media coverage of the two audits, which were central pillars of the crisis management
strategy of News Limited and the NRL. Implications for the media’s contribution to public
accountability, accounting outputs and impression management, and the growing commercial
diversification and reach of media outlets are considered.

Keywords Crisis, Media, Accounting outputs, Coverage bias, Media bias, Statement bias

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emeral Group., 2014

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 27 No. 1, 2014 pp. 15-47

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

Lampiran Berkas

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