Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/102577
Type: | Journal article |
Title: | Voluntary financial reporting strategies of South Australian independent schools |
Author: | Moschakis, N. Jerram, C. Loftus, J. |
Citation: | Third Sector Review, 2016; 22(1):25-48 |
Publisher: | Australian and New Zealand Third Sector Research |
Issue Date: | 2016 |
ISSN: | 1323-9163 |
Statement of Responsibility: | Nicole D. Moschakis, Cate Jerram and Janice Loftus |
Abstract: | This paper reports on the voluntary financial reporting strategies and practices of three independent schools in South Australia, examined through agency theory, stakeholder theory and signalling theory, and informed by Argyris and Schön’s theories of action. Insights are gained through the analysis of schools’ financial information, interviews and direct observation of meetings. While key finance personnel espouse accountability, compliance and self-promotion as motivations for financial reporting to parents, only the latter two are reflected in the schools’ reporting practices. The study develops a model that relates perceptions of parents (as members, owners/stakeholders and customers) to the school’s financial reporting strategies. |
Keywords: | Agency theory; stakeholder theory; signalling theory; theories of action |
Rights: | © Australian and New Zealand Third Sector Research |
Published version: | http://www.anztsr.org.au/third-sector-review-contents.html |
Appears in Collections: | Aurora harvest 3 Business School publications |
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