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Accountability, narrative reporting and legitimation

Author

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  • Grant Samkin
  • Annika Schneider

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.

Suggested Citation

  • Grant Samkin & Annika Schneider, 2010. "Accountability, narrative reporting and legitimation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(2), pages 256-289, February.
  • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:2:p:256-289
    DOI: 10.1108/09513571011023219
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    Citations

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    Cited by:

    1. Elsayed, Mohamed & Elshandidy, Tamer, 2020. "Do narrative-related disclosures predict corporate failure? Evidence from UK non-financial publicly quoted firms," International Review of Financial Analysis, Elsevier, vol. 71(C).
    2. Muhammad Wahyuddin Abdullah & Fetti Fatimah Yusuf & Andi Yustika Manrimawagau Bayan, 2020. "The Sustainability Governance: Reciprocation Accountability based Emotional Quotient," Technium Social Sciences Journal, Technium Science, vol. 7(1), pages 183-200, May.
    3. Akrum Helfaya & Tantawy Moussa, 2017. "Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1061-1077, December.
    4. Connolly, Ciaran & Hyndman, Noel & McConville, Danielle, 2013. "UK charity accounting: An exercise in widening stakeholder engagement," The British Accounting Review, Elsevier, vol. 45(1), pages 58-69.
    5. Lai Ken Tan & Matthew Egan, 2018. "The Public Accountability Value of a Triple Bottom Line Approach to Performance Reporting in the Water Sector," Australian Accounting Review, CPA Australia, vol. 28(2), pages 235-250, June.
    6. Ezaaz Hasan & Anjani Mala & Glen Finau, 2015. "The Nature And Concept Of Accountability: A Case Study Of Three Entities In Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(2), pages 65-74.

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