Voluntary financial reporting strategies of South Australian independent schools
Date
2016
Authors
Moschakis, N.
Jerram, C.
Loftus, J.
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Journal article
Citation
Third Sector Review, 2016; 22(1):25-48
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Nicole D. Moschakis, Cate Jerram and Janice Loftus
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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.
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© Australian and New Zealand Third Sector Research