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Voluntary financial reporting strategies of South Australian independent schools

Third Sector Review
Volume 22 Issue 1 (2016)

Abstract: This paper reports on the voluntary financial reporting strategies and practices of three independent schools in South Australia, examined through agency theory, stakeholder theory and signalling theory, and informed by Argyris and Sch n's theories of action. Insights are gained through the analysis of schools' financial information, interviews and direct observation of meetings. While key finance personnel espouse accountability, compliance and self-promotion as motivations for financial reporting to parents, only the latter two are ref lected in the schools' reporting practices. The study develops a model that relates perceptions of parents (as members, owners/stakeholders and customers) to the school's financial reporting strategies.

To cite this article: Moschakis, Nicole D; Jerram, Cate and Loftus, Janice. Voluntary financial reporting strategies of South Australian independent schools [online]. Third Sector Review, Vol. 22, No. 1, 2016: 25-48. Availability: <http://search.informit.com.au/documentSummary;dn=430401447318759;res=IELAPA> ISSN: 1323-9163. [cited 23 May 17].

Personal Author: Moschakis, Nicole D; Jerram, Cate; Loftus, Janice; Source: Third Sector Review, Vol. 22, No. 1, 2016: 25-48 DOI: Document Type: Journal Article ISSN: 1323-9163 Subject: Financial statements--Analysis; Schools--Management; Auditing, Internal--Evaluation; Identifier: Australian Curriculum Assessment and Reporting Authority (government policy) Peer Reviewed: Yes

Database: APAFT