Disclosure in the annual reports of Australian government departments A research note

• Published in: Journal of accounting & organizational change Vol. 3; no. 2; pp. 147 - 168
• Main Authors: Herawaty, Merry, Hoque, Zahirul
• Format: Journal Article
• Language: English
• Published: Bradford Emerald Group Publishing Limited 01.01.2007
• Subjects: Accountability; Accounting; Annual reports; Departments; Disclosure; Government agencies; Governmental accounting; Information sources; Parliaments; Public administration; Public interest; Public sector; Research methodology; Stakeholders; Studies; Australia

Annual reports are perceived to be important sources of information about government departments' performance, accountability, efficiency and effectiveness. This paper aims to report on an empirical study that explores the current disclosure practices by Australian government departments. To ac...