Use of Public Accountability Index (PAI) to assess the accountability practices of New Zealand Universities

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aut.relation.conference8th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) conferenceen_NZ
aut.researcherAhmed, Zahir
dc.contributor.authorAhmed, Zen_NZ
dc.contributor.authorGuo, Cen_NZ
dc.contributor.authorKabir, Hen_NZ
dc.contributor.authorNarayan, Aen_NZ
dc.contributor.editorCarnegie, Gen_NZ
dc.date.accessioned2016-10-31T03:01:00Z
dc.date.available2016-10-31T03:01:00Z
dc.date.copyright2016-07-13en_NZ
dc.date.issued2016-07-13en_NZ
dc.description.abstractThis study explores the trends in public accountability of New Zealand universities. It applies the Public Accountability Index (PAI) developed by Coy and Dixon (2004) to eight New Zealand universities’ annual reports from years 2000 to 2012 to assess the development of public accountability in this public sector. Coy and Dixon (2004) applied the PAI to New Zealand universities for the period 1985-2000. This study extends their study to explore the changes of accountability practices in New Zealand universities over the last 12 years. It finds that the information disclosed in annual reports of universities has changed over the years in terms of format, content, and length. However, the overall public accountability disclosures have not significantly changed for the period 2000 to 2012 compared to the previous study of 1985-2000. The study concludes that the changes of accountability practices is somewhat motivated by the legislative changes.en_NZ
dc.identifier.citationThe 8th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 13 – 15 July 2016, RMIT, Melbourne
dc.identifier.urihttps://hdl.handle.net/10292/10120
dc.publisherThe School of Accounting, RMIT University
dc.relation.urihttps://www.xcdsystem.com/APIRA2016/program/index.cfm?pgid=651&speakerid=245584
dc.rightsNOTICE: this is the author’s version of a work that was accepted for publication. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in (see Citation). The original publication is available at (see Publisher's Version).
dc.rights.accessrightsOpenAccessen_NZ
dc.subjectPublic Accountabilityen_NZ
dc.subjectNew Zealanden_NZ
dc.subjectUniversitiesen_NZ
dc.titleUse of Public Accountability Index (PAI) to assess the accountability practices of New Zealand Universitiesen_NZ
dc.typeConference Contribution
pubs.elements-id207221
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Business & Law
pubs.organisational-data/AUT/Business & Law/Accounting
pubs.organisational-data/AUT/Business & Law/Accounting/Accounting PBRF 2012
pubs.organisational-data/AUT/Faculty of Business, Economics and Law
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/Accounting
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