Corporate Governance Disclosures by Local Government Authorities

摘要: Corporate governance in the public sector (including local governments) is currently a topical issue. It considered important by regulators and audit offices alike because it regarded as cornerstone of sound stewardship funds, well enabling effective efficient management organisations. However, there has been minimal research on corporate disclosures annual reports government authorities. This paper applies institutional theory to develop an understanding what motivates preparers disclose information. The shows that way which view report major factor determines both nature extent made. Those councils did saw accountability device, while non-disclosing viewed either compliance document or marketing tool. In addition, was evidence coercive mimetic pressures operating governments, influenced disclosures. There no differences between rural urban councils. results will be interest professional associations deal with advancing issues at level.