Internet pathways for stakeholder engagement and accountability: universities in the United Kingdom and their donors

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Internet pathways for stakeholder engagement and accountability: universities in the United Kingdom and their donors

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dc.contributor.author Ngan, Susan en_GB
dc.contributor.author Cordery, Carolyn J. en_GB
dc.contributor.author Baskerville, Rachel F. en_GB
dc.contributor.department University of Western Australia (Ngan); Victoria University of Wellington (Baskerville now at University of Exeter) en_GB
dc.date.accessioned 2008-08-21T09:38:36Z en_GB
dc.date.accessioned 2011-01-25T10:16:10Z en_US
dc.date.accessioned 2013-03-19T15:46:09Z
dc.date.issued 2008-07 en_GB
dc.description.abstract Universities world-wide experiencing reducing government financial support are seeking to satisfy financial shortfalls through alternative funding such as that from private contributors (especially alumni). When private corporations search for new funding streams, they turn to the internet, however the unregulated nature of internet reporting has brought calls for higher standards in internet reporting practices (e.g. IASC, 1999). Little is known about the use or quality of internet financial reporting by universities to attract private contributions or to account for the stewardship to current contributors. The present research examined universities' current reporting practices, in order to understand more fully how contextual factors in the tertiary sector impact the availability and quality of universities' internet reporting. The research shows that the ease of accessibility of financial information on universities' websites is related to generic characteristics, such as the age and the financial status of universities. As well, quality of this unregulated internet financial varies widely. The research expands on the relevant issues emerging from this unregulated environment and highlights gaps that exist between stakeholder's expectations and current internet practice. This study recommends improvements in the standard and quality of reporting in order for universities to discharge their accountability en_GB
dc.identifier.uri http://hdl.handle.net/10036/36072 en_GB
dc.language.iso en en_GB
dc.publisher SSRN en_GB
dc.relation.url http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1151650 en_GB
dc.subject accountability en_GB
dc.subject universities en_GB
dc.subject tertiary sector en_GB
dc.subject internet financial reporting en_GB
dc.title Internet pathways for stakeholder engagement and accountability: universities in the United Kingdom and their donors en_GB
dc.type Meetings and Proceedings en_GB
dc.date.available 2008-08-21T09:38:36Z en_GB
dc.date.available 2011-01-25T10:16:10Z en_US
dc.date.available 2013-03-19T15:46:09Z
dc.description Paper presented to the Accounting and Finance Association of Australia and New Zealand Annual Conference, Sydney, Australia, July 2008 en_GB


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