Purpose – This study aims to examine determinants of the extent of sustainability reporting on Malaysian local council web sites using a disclosure index within an institutional theory framework. Design/methodology/approach – Adopting a simplified disclosure index to measure the extent of...

Introduction / Robyn Pilcher -- Differential reporting : what does it really mean for the public sector? / Robyn Pilcher & David Gilchrist -- Depreciation in local government : still the problems continue / Robyn Pilcher -- The consequences of the current public sector reporting framework for...

Cover; Title; Copyright; Dedication; Contents; List of tables; List of figure; Contributors; Acknowledgements; 1 Introduction; 2 Differential reporting: what does it really mean for the public sector?; 3 Depreciation in local government-still the problems continue; 4 The consequences of the current...