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

authors: Samkin, Grant

subjects: conservation

abstract: 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.

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

year: 2010

title: Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting

authors: Bourke, Nicola Margaret

subjects: Fraud

abstract: This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes.  Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the corporate governance structure employed by US public companies.  Many of these scandals involved manipulation of the financial reporting process by high level managers.  It is therefore thought that a lack of effective oversight provided by the governing bodies engaged to monitor the actions of management may be at the heart of the problem.

A review of prior research is used to identify the attributes of corporate governance relevant for inclusion in this study and to provide support for the posing of twenty directional hypotheses.  The selected corporate governance attributes are classified into four broad categories depicting Audit Committee Functionality, Board of Director Composition, Ownership Structure, and External Auditor Factors.  A matched pair research design is utilised to determine whether significant differences exist between the corporate governance attributes employed by fraud and non-fraud companies.  A sample of 76 fraud companies, identified through an examination of Accounting and Auditing Enforcement Releases issued by the Securities Exchange Commission and drawn from a total of 223 companies examined, are tested along with an industry-size matched sample of non-fraud companies.  The results of univariate paired t-tests and a conditional logistic regression equation find that statistically significant relationships do exist between a number of corporate governance attributes and fraudulent financial reporting.  Specifically, the study finds that the percentage of independent directors on a company's board, the existence of a nominating committee, and the engaging of a Big6 auditor are negatively related to the incidence of fraud.  Whereas, the average number of directorships held by audit committee members, the duality of the CEO and Chairman of the Board positions, and the percentage of company ownership held by outside blockholders are positively related to the incidence of fraudulent financial reporting.

text: Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes.  Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the corporate governance structure employed by US public companies.  Many of these scandals involved manipulation of the financial reporting process by high level managers.  It is therefore thought that a lack of effective oversight provided by the governing bodies engaged to monitor the actions of management may be at the heart of the problem.

A review of prior research is used to identify the attributes of corporate governance relevant for inclusion in this study and to provide support for the posing of twenty directional hypotheses.  The selected corporate governance attributes are classified into four broad categories depicting Audit Committee Functionality, Board of Director Composition, Ownership Structure, and External Auditor Factors.  A matched pair research design is utilised to determine whether significant differences exist between the corporate governance attributes employed by fraud and non-fraud companies.  A sample of 76 fraud companies, identified through an examination of Accounting and Auditing Enforcement Releases issued by the Securities Exchange Commission and drawn from a total of 223 companies examined, are tested along with an industry-size matched sample of non-fraud companies.  The results of univariate paired t-tests and a conditional logistic regression equation find that statistically significant relationships do exist between a number of corporate governance attributes and fraudulent financial reporting.  Specifically, the study finds that the percentage of independent directors on a company's board, the existence of a nominating committee, and the engaging of a Big6 auditor are negatively related to the incidence of fraud.  Whereas, the average number of directorships held by audit committee members, the duality of the CEO and Chairman of the Board positions, and the percentage of company ownership held by outside blockholders are positively related to the incidence of fraudulent financial reporting.

year: 2007

title: Maori-medium education: current issues and challenges.

authors: May, Stephen

subjects: Maori-medium education

abstract: This paper summarises the key issues and challenges that have emerged from a
recent major report by the authors on Maori-medium education in Aotearoa/New
Zealand. The discussion is situated within a wider international analysis of
bilingual/immersion programmes, including heritage language programmes for
indigenous peoples. Key issues explored in the paper include the negotiation of,
and occasional tension between, the wider goals of indigenous Maori language
revitalisation and the successful achievement of bilingualism and biliteracy in
Maori-medium educational contexts. Issues to do with current pedagogy, staffing
and resourcing of Maori-medium programmes are also examined. The paper
concludes with suggestions for the ongoing development and extension of Maori-medium education.

text: Maori-medium education: current issues and challenges. This paper summarises the key issues and challenges that have emerged from a
recent major report by the authors on Maori-medium education in Aotearoa/New
Zealand. The discussion is situated within a wider international analysis of
bilingual/immersion programmes, including heritage language programmes for
indigenous peoples. Key issues explored in the paper include the negotiation of,
and occasional tension between, the wider goals of indigenous Maori language
revitalisation and the successful achievement of bilingualism and biliteracy in
Maori-medium educational contexts. Issues to do with current pedagogy, staffing
and resourcing of Maori-medium programmes are also examined. The paper
concludes with suggestions for the ongoing development and extension of Maori-medium education.

year: 2005-01-01