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- W2088891282 abstract "The methodology used to craft a disclosure index with parametric statistical properties is described and explained. The index is developed from a public accountability perspective using stakeholder opinions captured via a delphi exercise. Named the Public Accountability Index (PAI), the index is applied to the annual reports of the New Zealand universities, 1985–2000. This was a period of radical change for the public sector, and the index scores reflect the wholesale changes in reporting over the period. PAI is offered as a generic stakeholder approach for the development of disclosure indices to measure annual reports of groups of organisations in any of the private, public or so-called third sectors." @default.
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- W2088891282 date "2004-03-01" @default.
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- W2088891282 title "The public accountability index: crafting a parametric disclosure index for annual reports" @default.
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- W2088891282 doi "https://doi.org/10.1016/j.bar.2003.10.003" @default.
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