Economics at your fingertips  

A disclosure index to measure the quality of annual reporting by museums in New Zealand and the UK

Ting Ling Wei, Howard Davey and David Coy

Journal of Applied Accounting Research, 2008, vol. 9, issue 1, 29-51

Abstract: Purpose - The purpose of this paper is to examine the reporting practice of leading museums in New Zealand (NZ) and the UK to develop a museums' performance accountability disclosure index. Design/methodology/approach - The paper reports a study of annual reporting by 16 museums in NZ and the UK. Because of the unique nature of the industry the disclosure index uses a framework which draws on the balanced scorecard (BSC). The BSC provides a link between internal reporting of key performance issues and the need of a community organisation to report to the public. Findings - Overall, the quality of reporting in each country is found to be of a similar standard. The strongest parts of reports are those dealing with internal processes and objectives, and the weakest are those reporting on learning and growth. Originality/value - Museums are a key repository of tangible cultural heritage of huge intrinsic value both to the community now, but of more importance to future generations. However, the performance and accountability of this sector is basically without research or commentary, and this paper addresses this deficiency.

Keywords: Annual reports; Museums; Disclosure; Balanced scorecard; United Kingdom; New Zealand (search for similar items in EconPapers)
Date: 2008
References: Add references at CitEc
Citations View citations in EconPapers (1) Track citations by RSS feed

Downloads: (external link) ... RePEc&WT.mc_id=RePEc (text/html)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Ordering information: This journal article can be ordered from
Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
http://emeraldgroupp ... journals.htm?id=jaar

Access Statistics for this article

Journal of Applied Accounting Research is currently edited by Julia Mundy

More articles in Journal of Applied Accounting Research from Emerald Group Publishing
Bibliographic data for series maintained by Virginia Chapman ().

Page updated 2018-11-10
Handle: RePEc:eme:jaarpp:v:9:y:2008:i:1:p:29-51