An insight into accountability and politics in universities: a case study

Abstract

In an era when improved accountability and more comprehensive annual reporting was sought from all parts of the New Zealand public sector, this paper focuses on universities to explore the political influences on accountability. The changing nature of accountability is considered and the internal political factors that may impinge on annual report disclosures are discussed. Issues considered at the societal level include the public right to know, the interest in public sector annual reports and the influence of the accountancy profession in determining the form and content of annual reporting. A case study recounts events on a university campus surrounding the issue of resource allocation and the lack of publicly available information, to provide insights about the political influences upon annual reporting. Fulfilling public accountability obligations is as important for organizations involved in learning and caring as it is for other organizations with more overt commercial, administrative or political objectives.

Citation

Coy, D. and Pratt, M. (1998), "An insight into accountability and politics in universities: a case study", Accounting, Auditing & Accountability Journal, Vol. 11 No. 5, pp. 540-561. https://doi.org/10.1108/09513579810239846