Making a splash

Nick Sciulli

Pacific Accounting Review, 2017, vol. 29, issue 4, 534-550

Abstract: Purpose - The purpose of this study is to investigate how accountability and transparency was used to inform the local community and support the decision-making of the Surf Coast Shire (SCS) with respect to the development of an aquatic and health centre. Design/methodology/approach - This project investigates a case study of a proposed aquatic and leisure centre located within the SCS (Victoria-Australia). The paper draws on content analysis and an interpretative approach to critically analyse publicly available archival documents sourced from the SCS, consultant reports and the popular press. Findings - Providing extensive disclosure for a major capital works project and engaging the community to determine support for such a project was undertaken for reasons of accountability and transparency. However, community feedback has provided evidence of divisions between and within local township communities. Practical implications - This project illustrates that being transparent and communicating accounting information via different forums can create significant community engagement to facilitate council decision-making albeit at a cost to some social disharmony. Originality/value - It is typical for local councils to prepare budgets that inform the community how funds will be expended. In this case, the council has sought feedback from the community before a capital-intensive decision has been made. This approach extends the notion of accountability by disclosing managements’ decision-making apparatus.

Keywords: New Public management; Accountability; Community engagement; Local shire (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:eme:parpps:par-10-2016-0092

DOI: 10.1108/PAR-10-2016-0092

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