Coy, David; Pratt, Michael - In: Accounting, Auditing & Accountability Journal 11 (1998) 5, pp. 540-561
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 …