- Title
- One hundred years of annual reporting by the Australian Red Cross : Building public trust and approbation through emotive disclosures
- Creator
- Langton, Jonathan; West, Brian
- Date
- 2016
- Type
- Text; Journal article
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/102215
- Identifier
- vital:10770
- Identifier
-
https://doi.org/10.1177/1032373216647756
- Identifier
- ISSN:10323732
- Abstract
- Marking the centenary of the Australian Red Cross, this interpretive and historical case study spans the organization’s beginning in 1914 through to the present day. The overarching purpose is to reveal how one of Australia’s oldest and most important humanitarian organizations used accounting and related information in the discharge of accountability. More specifically, this longitudinal study examines the organization’s annual reporting practices over the course of a century, with particular focus on the emotive disclosures contained in the reports. A political economy of accounting theoretical framework guides the content analysis and the interpretation of the findings. The annual reports were found to be responsive to the changing institutional, social, economic and political environment and evidence the organization’s reliance upon emotive disclosures to discharge a broad scope accountability and build public trust and approbation. © The Author(s) 2016.
- Publisher
- SAGE Publications Ltd
- Relation
- Accounting History Vol. 21, no. 2-3 (2016), p. 185-207
- Rights
- Copyright © The Author(s) 2016.
- Rights
- This metadata is freely available under a CCO license
- Subject
- 1501 Accounting, Auditing and Accountability; 2202 History and Philosophy Of Specific Fields; Accountability; Annual reports; Emotive disclosures; Humanitarian aid; International development; International Nongovernmental Development Organizations; Political economy of accounting
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