Williams, BR, Sustainability reporting in local authorities - an interview approach, Proceedings of The RMIT Accounting for Sustainability Conference 2012, 28 May 2012, RMIT University, Melbourne, pp. 1-24. (2012) [Non Refereed Conference Paper]
This paper explores the sustainability reporting process in Australian local government authorities from a communication perspective.
Twenty-two semi-structured interviews were conducted, drawn from two categories within the Australian Classification of Local Government (ACLG).
Findings indicate that sustainability reporting is very much an emerging field in local government with a lack of clarity and consistency in the communication message currently being produced and transmitted.
The paper highlights the need for the local government sector to carefully consider the pathway required in order to provide guidance and direction to local authorities on how best to discharge their sustainability accountabilities.
Originality/ValueThe study is an exploratory study examining an area of accounting in which there are few studies. This study seeks to contribute to the literature by exploring and examining sustainability reporting in the local government sector in Australia from a communication perspective.
|Item Type:||Non Refereed Conference Paper|
|Keywords:||sustainability reporting, public sector, local government, interviews|
|Research Division:||Commerce, Management, Tourism and Services|
|Research Group:||Accounting, auditing and accountability|
|Research Field:||Accounting theory and standards|
|Objective Division:||Expanding Knowledge|
|Objective Group:||Expanding knowledge|
|Objective Field:||Expanding knowledge in the mathematical sciences|
|UTAS Author:||Williams, BR (Dr Belinda Williams)|
|Deposited By:||Accounting and Corporate Governance|
|Downloads:||3 View Download Statistics|
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