Purpose – The purpose of this paper is to identify stakeholders’ expectations of information to be conveyed in local authorities’ annual reports and to develop an index of best practice performance reporting. Design/methodology/approach – The paper describes the development of a...

Purpose – Change in the New Zealand state education system during the 1980s brought about a transfer of responsibility for school financial management from the centre to the school level. The purpose of this paper is to report an investigation of how aspects of this devolved responsibility...

Purpose – The purpose of this study is to identify the extent to which not-for-profit (NFP) organisations disclose information on volunteer contributions of services. Design/methodology/approach – The study relies on information disclosed in the web sites of NFP organisations. Findings –...

This paper raises the issue of whether not-for-profit (NFP) oganisations require a conceptual framework that acknowledges their mission imperative and enables them to discharge their broader accountability. Relying on publicly available documentation and literature, it suggests the current...

In common with international trends, both New Zealand (NZ) and Australia have substantially reformed the structure and regulatory regimes for their respective electricity industries. Deregulation and privatisation have been key elements of the reforms. The restructuring sought to create a...