- Title
- 100 years of annual reporting by Australian Red Cross : Accountability amidst wars, disasters and loss of life
- Creator
- Langton, Jonathan
- Date
- 2018
- Type
- Text; Thesis; PhD
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/169866
- Identifier
- vital:14084
- Identifier
- https://library.federation.edu.au/record=b2790195
- Abstract
- Purpose: This critical interpretive and historical case study of Australian Red Cross extends from the organisation’s beginning in 1914 through to the present day. The overarching purpose is to reveal and analyse the annual reporting practices of one of Australia’s oldest and most important humanitarian organisations in the discharge of accountability over the course of a century. Design/methodology/approach: A Political Economy of Accounting theoretical framework guides the content analysis and interpretation of findings. Background: While the review of literature acknowledges the annual report as a crucial element in the discharge of accountability, studies investigating the evolution of annual reports of International nongovernmental development and humanitarian aid organisations (INGDHOs) over extended periods of time appear to be absent from the literature. Findings: The annual reports were found to be responsive to the changing social, political, economic and institutional environment, casting doubt on any claims to objectivity in organisational management’s disclosures, including assertions regarding unadulterated adherence to its Fundamental Principles. Furthermore, sources of pressure from the wider environmental context impacted upon the development of accountability regimes and shaped the way in which organisational management reported to stakeholders. These regimes evidence the alignment of mission preservation and emotive disclosures with strategic priorities. Implications: This study extends understandings of how INGDHOs discharge accountability through annual reporting practices. It provides a more holistic framework for understanding the role of accountability in organisational management reporting, the development of accountability regimes and the implications for organisational and social functioning. Originality/value (significance): The contribution is distinctive not only for the context and extensive period covered, but also for the significant institutional setting of Australian Red Cross – encompassing deep social, political, economic and institutional changes. This adds to the extant literature and provides significant insights into the contested interplay between annual reporting practices and accountability regimes.; Doctor of Philosophy
- Publisher
- Federation Business School
- Rights
- Copyright Jonathan Langton
- Rights
- Open Access
- Rights
- This metadata is freely available under a CCO license
- Subject
- Australian Red Cross; Annual reporting practices; Accountability; Institutional change; Social context
- Full Text
- Thesis Supervisor
- Halabi, Abdel
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