Performance Reporting: Assessing the Annual Reports of Malaysian Local Authorities |
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Authors: | Stuart Tooley Jill Hooks Norida Basnan |
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Affiliation: | 1. School of Accountancy , Queensland University of Technology Brisbane , Queensland , Australia stuart.tooley@qut.edu.au;3. School of Accountancy , Massey University , Auckland , New Zealand;4. School of Accounting , Universiti Kebangsaan , Kuala Lumpur , Malaysia |
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Abstract: | There have been calls for Malaysian local authorities to be more transparent and accountable in the discharge of their functional responsibilities. This study empirically evaluates the extent and quality of current performance reporting by local authorities. The disclosure of relevant information for discharging accountability obligations, as defined by a broad range of stakeholders, falls short of best practice. Therefore, the performance of Malaysian local authorities lacks transparency. The findings could assist in the development of more comprehensive guidelines for local authority reporting and raise awareness of information stakeholders expect to be reported in the context of accountability. |
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Keywords: | accountability Malaysia local authorities performance |
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