Condie, Jenny; Dunmore, Paul V.; Dunstan, Keitha - In: Pacific Accounting Review 25 (2013) 2, pp. 165-187
Purpose – The purpose of this paper is to propose that external reports may be assessed not only by their content but also by the affordances provided to assist the reader's understanding. To operationalise this idea, it is applied to statements of service performance issued by New Zealand...