The Perceived Importance of the Annual Report

摘要: The increased emphasis on performance and accountability that has occurred in the public sector last quarter of a century led to greater awareness mechanisms are available discharge accountability. In this respect, role annual report as mechanism discharging received prominence. It is commonly argued reports enable government agencies their obligations diverse group stakeholders they only comprehensive statement stewardship public. There is, however, little empirical evidence importance an information source users. This study uses survey method obtain views recipients determine whether consider be important source. assesses relative other sources determines there any variation across entities or among stakeholder groups placed report. first finding for all respondents considered about entity although it ranks second order behind personal contact differences between from different types categories with regard Respondents local authorities owned corporations rate being ‘very important’ do three resource providers, elected officials oversight bodies was most bodies. research implications policy makers consideration stakeholders.