Cultural accountability in the annual report: The case of First Nations entities in Australia
Abstract Australia's Aboriginal and Torres Strait Islander not‐for‐profit organisations (NFPs) are vital to the cultural and social fabric of the communities they represent. Yet while such entities are obligated to publish annual financial and non‐financial information, little is known about th...
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Online Access: | http://dx.doi.org/10.1111/acfi.13101 https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.13101 |
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crwiley:10.1111/acfi.13101 2024-09-15T18:06:38+00:00 Cultural accountability in the annual report: The case of First Nations entities in Australia Norris, Ellie Kutubi, Shawgat Greenland, Steven 2023 http://dx.doi.org/10.1111/acfi.13101 https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.13101 en eng Wiley http://creativecommons.org/licenses/by-nc-nd/4.0/ Accounting & Finance volume 63, issue 4, page 4453-4478 ISSN 0810-5391 1467-629X journal-article 2023 crwiley https://doi.org/10.1111/acfi.13101 2024-08-15T04:16:09Z Abstract Australia's Aboriginal and Torres Strait Islander not‐for‐profit organisations (NFPs) are vital to the cultural and social fabric of the communities they represent. Yet while such entities are obligated to publish annual financial and non‐financial information, little is known about the role of these reports in terms of delivering accountability to culturally diverse stakeholders. This benchmark study is among the first to use grounded accountability theory to compare the results from quantitative content and qualitative thematic analysis of annual reporting across 100 Aboriginal and Torres Strait Islander NFPs. Our analysis reveals the communication of ‘cultural accountability’ that sets these entities apart from other NFPs. Implications of these findings for accountability practices in non‐Anglo‐Saxon cultural contexts are discussed. Article in Journal/Newspaper First Nations Wiley Online Library Accounting & Finance |
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Wiley Online Library |
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English |
description |
Abstract Australia's Aboriginal and Torres Strait Islander not‐for‐profit organisations (NFPs) are vital to the cultural and social fabric of the communities they represent. Yet while such entities are obligated to publish annual financial and non‐financial information, little is known about the role of these reports in terms of delivering accountability to culturally diverse stakeholders. This benchmark study is among the first to use grounded accountability theory to compare the results from quantitative content and qualitative thematic analysis of annual reporting across 100 Aboriginal and Torres Strait Islander NFPs. Our analysis reveals the communication of ‘cultural accountability’ that sets these entities apart from other NFPs. Implications of these findings for accountability practices in non‐Anglo‐Saxon cultural contexts are discussed. |
format |
Article in Journal/Newspaper |
author |
Norris, Ellie Kutubi, Shawgat Greenland, Steven |
spellingShingle |
Norris, Ellie Kutubi, Shawgat Greenland, Steven Cultural accountability in the annual report: The case of First Nations entities in Australia |
author_facet |
Norris, Ellie Kutubi, Shawgat Greenland, Steven |
author_sort |
Norris, Ellie |
title |
Cultural accountability in the annual report: The case of First Nations entities in Australia |
title_short |
Cultural accountability in the annual report: The case of First Nations entities in Australia |
title_full |
Cultural accountability in the annual report: The case of First Nations entities in Australia |
title_fullStr |
Cultural accountability in the annual report: The case of First Nations entities in Australia |
title_full_unstemmed |
Cultural accountability in the annual report: The case of First Nations entities in Australia |
title_sort |
cultural accountability in the annual report: the case of first nations entities in australia |
publisher |
Wiley |
publishDate |
2023 |
url |
http://dx.doi.org/10.1111/acfi.13101 https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.13101 |
genre |
First Nations |
genre_facet |
First Nations |
op_source |
Accounting & Finance volume 63, issue 4, page 4453-4478 ISSN 0810-5391 1467-629X |
op_rights |
http://creativecommons.org/licenses/by-nc-nd/4.0/ |
op_doi |
https://doi.org/10.1111/acfi.13101 |
container_title |
Accounting & Finance |
_version_ |
1810444034407137280 |