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Governance disclosure on the internet : the case of Australian State Government Departments

Stewart, Jenny, Asha, Frances, Shulman, Art, Ng, Chew and Subramaniam, Nava 2012, Governance disclosure on the internet : the case of Australian State Government Departments, Australian journal of public administration, vol. 71, no. 4, pp. 440-456, doi: 10.1111/j.1467-8500.2012.00789.x.

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Title Governance disclosure on the internet : the case of Australian State Government Departments
Author(s) Stewart, Jenny
Asha, Frances
Shulman, Art
Ng, Chew
Subramaniam, Nava
Journal name Australian journal of public administration
Volume number 71
Issue number 4
Start page 440
End page 456
Total pages 17
Publisher Wiley-Blackwell
Place of publication Richmond, Vic.
Publication date 2012-12
ISSN 0313-6647
1467-8500
Keyword(s) public sector governance
internet
disclosures
Summary This paper examines corporate governance disclosures on the websites of Australian state government departments. The study focuses on the nature and extent of governance information and the ease of finding this information directly on department websites and also in annual reports which are downloadable from websites. Our sample comprises six departments from each of the six states in Australia, giving a sample size of 36 departments. Our findings indicate considerable variability in both the level of disclosure and the accessibility of the information disclosed. The study also highlights a lack of consensus regarding the meaning of governance and what governance comprises, together with the need for a more structured approach to communicating governance information to stakeholders.
Language eng
DOI 10.1111/j.1467-8500.2012.00789.x
Field of Research 150102 Auditing and Accountability
Socio Economic Objective 899999 Information and Communication Services not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
HERDC collection year 2012
Persistent URL http://hdl.handle.net/10536/DRO/DU:30050319

Document type: Journal Article
Collection: Faculty of Business and Law
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Citation counts: TR Web of Science Citation Count  Cited 3 times in TR Web of Science
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Created: Fri, 25 Jan 2013, 15:22:05 EST by Bronwyn Kelly

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