Repairing Organisational Legitimacy : the Case of the New Zealand Police
This paper illustrates how the New Zealand Police use non-financial annual report disclosures in response toadverse media publicity. This longitudinal case study spans the reporting periods ending 30 June 2000through to 30 June 2007. It involves a detailed examination of the narrative disclosures an...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Wollongong
2010-09-01
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| Series: | Australasian Accounting, Business and Finance Journal |
| Subjects: | |
| Online Access: | http://ro.uow.edu.au/aabfj/vol4/iss3/3 |
| Summary: | This paper illustrates how the New Zealand Police use non-financial annual report disclosures in response toadverse media publicity. This longitudinal case study spans the reporting periods ending 30 June 2000through to 30 June 2007. It involves a detailed examination of the narrative disclosures and images containedin the annual reports, including the Commissioner’s Overview and the Outcome Reports during this time.Three controversial items covered by the media were traced through the annual reports to establish whetherthe New Zealand Police use image repair discourse supplemented by semiotics in non-financial annual reportdisclosures to repair organisational legitimacy. The analysis found that non-financial disclosures together withimage repair discourse strategies were used by the New Zealand Police, a public sector agency, to repairorganisational legitimacy. This paper provides a valuable contribution to researchers and practitioners as itextends the understanding of how public sector agencies use non-financial annual report disclosures. |
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| ISSN: | 1834-2000 1834-2019 |