IDEAS home Printed from https://ideas.repec.org/a/eme/jaarpp/v9y2008i1p29-51.html
   My bibliography  Save this article

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

Author

Listed:
  • Ting Ling Wei
  • Howard Davey
  • David Coy

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.

Suggested Citation

  • Ting Ling Wei & Howard Davey & David Coy, 2008. "A disclosure index to measure the quality of annual reporting by museums in New Zealand and the UK," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 9(1), pages 29-51, June.
    • Handle: RePEc:eme:jaarpp:v:9:y:2008:i:1:p:29-51
    DOI: 10.1108/09675420810886114
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09675420810886114/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/09675420810886114/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/09675420810886114?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Basso, Antonella & Casarin, Francesco & Funari, Stefania, 2018. "How well is the museum performing? A joint use of DEA and BSC to measure the performance of museums," Omega, Elsevier, vol. 81(C), pages 67-84.
    2. Guillaume Plaisance, 2023. "Accountability in French non-profit organizations: between paradox and complexity," Post-Print hal-04430976, HAL.
    3. Mohammed S. Y. Omran & Mohammad A. A. Zaid & Aladdin Dwekat, 2021. "The relationship between integrated reporting and corporate environmental performance: A green trial," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 427-445, January.
    4. Antonella Basso & Stefania Funari, 2020. "A three-system approach that integrates DEA, BSC, and AHP for museum evaluation," Decisions in Economics and Finance, Springer;Associazione per la Matematica, vol. 43(2), pages 413-441, December.
    5. Cosmin ILIE & Alexandru CAPATINA & George Cristian SCHIN, 2022. "Balanced Scorecard Applied to Museums: The Solution for Assessing Organizational Performances in this Sector," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 61-67.
    6. Alessandra Allini & Francesca Manes Rossi & Riccardo Macchioni, 2014. "Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 5-31.
    7. Huguette Blanco & John Lennard & Sylvain Lamontagne, 2011. "Annual Reporting and Accountability by Municipalities in Canada: An Empirical Investigation," Accounting Perspectives, John Wiley & Sons, vol. 10(3), pages 195-224, September.
    8. Amélia Carvalho & Marisa R. Ferreira & Sandra Lima, 2020. "Web disclosure of institutional information in nonprofit organizations: an approach in Portuguese charities," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 17(1), pages 41-58, March.
    9. Jayasinghe, Kelum & Adhikari, Pawan & Soobaroyen, Teerooven & Wynne, Andy & Malagila, John & Abdurafiu, Noah, 2021. "Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    10. Antonella Basso & Stefania Funari, 2020. "DEA-BSC and Diamond Performance to Support Museum Management," Mathematics, MDPI, vol. 8(9), pages 1-20, August.
    11. Mara Cerquetti & Domenico Sardanelli & Concetta Ferrara, 2024. "Measuring museum sustainability within the framework of institutional theory: A dictionary‐based content analysis of French and British National Museums' annual reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2260-2276, May.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jaarpp:v:9:y:2008:i:1:p:29-51. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.