Access the full text.
Sign up today, get DeepDyve free for 14 days.
Neil *, P. Marriott, N. Selwyn (2004)
Accounting undergraduates' changing use of ICT and their views on using the Internet in higher education – a research noteAccounting Education, 13
M. Marcuccio, I. Steccolini (2005)
Social and environmental reporting in local authoritiesPublic Management Review, 7
J. Ragle, D. Remsen (2010)
IUCN Red List of Threatened Species
C. Ryan, K. Dunstan, Jennet Brown (2001)
THE VALUE OF PUBLIC SECTOR ANNUAL REPORTS AND THE CONTRIBUTION OF ANNUAL REPORTING AWARDS
N. Bontis (2003)
Intellectual Capital Disclosure in Canadian CorporationsJournal of Human Resource Costing & Accounting, 7
C. Ryan, T. Stanley, Morton Nelson (2002)
Accountability Disclosures by Queensland Local Government Councils: 1997-1999Financial Accounting
Nick Sciulli (2009)
Sustainability Reporting by Local Councils in Coastal Regions: An Australian StudyAsian Journal of Finance and Accounting, 1
J. Guthrie, L. Parker (1989)
Corporate Social Reporting: A Rebuttal of Legitimacy TheoryAccounting and Business Research, 19
T. Lewis (2008)
Debate: Public Sector Sustainability Reporting—Implications for AccountantsPublic Money & Management, 28
A. Sinclair (1995)
The chameleon of accountability: Forms and discoursesAccounting Organizations and Society, 20
V. Beattie, K. Pratt (2003)
Issues concerning web-based business reporting:an analysis of the views of interested partiesBritish Accounting Review, 35
R. Burritt, Prabanga Thoradeniya, Akira Omori, Chika Saka (2009)
Sustainability accounting in local government: Comparisons between Japan and Australia, 15
R. Gray, Reza Kouhy, Simon Lavers (1995)
Constructing a research database of social and environmental reporting by UK companiesAccounting, Auditing & Accountability Journal, 8
G. Greco, Nick Sciulli, G. D'Onza (2015)
The Influence of Stakeholder Engagement on Sustainability Reporting: Evidence from Italian local councilsPublic Management Review, 17
T. Khan (2014)
Kalimantan's biodiversity: Developing accounting models to prevent its economic destructionAccounting, Auditing & Accountability Journal, 27
M. Crossan, T. Guatto (1996)
Organizational learning research profileJournal of Organizational Change Management, 9
A. Schneider, Grant Samkin (2012)
A biodiversity jigsaw: A review of current New Zealand legislation and initiatives, 3
A. Rahaman, S. Lawrence, Juliet Roper (2004)
Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis?Critical Perspectives on Accounting, 15
P. Ahi, C. Searcy (2013)
A comparative literature analysis of definitions for green and sustainable supply chain managementJournal of Cleaner Production, 52
K. Krippendorff (1980)
Content Analysis: An Introduction to Its Methodology
A. Ball, Suzana Grubnic, J. Birchall (2014)
Sustainability accounting and accountability in the public sector
P. Segers (2012)
Annual Report 2011/12
Grant Samkin, A. Schneider, D. Tappin (2014)
Developing a reporting and evaluation framework for biodiversityAccounting, Auditing & Accountability Journal, 27
R. Mladenovic, S. Laan (2007)
State of the environment reporting by local government: Australian evidence on compliance and content
D. Owen (2008)
Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting researchAccounting, Auditing & Accountability Journal, 21
V. Beattie, S. Thomson (2007)
Lifting the lid on the use of content analysis to investigate intellectual capital disclosuresAccounting Forum, 31
D. Neu, Hussein Warsame, K. Pedwell (1998)
Managing Public Impressions: Environmental Disclosures in Annual ReportsAccounting Organizations and Society, 23
M. Milne, R. Adler (1999)
Exploring the reliability of social and environmental disclosures content analysisAccounting, Auditing & Accountability Journal, 12
Corina Joseph, R. Taplin (2012)
Local government website sustainability reporting: a mimicry perspectiveSocial Responsibility Journal, 8
R. Gray, R. Laughlin (2012)
It was 20 years ago today: Sgt Pepper,Accounting, Auditing & Accountability Journal, green accounting and the Blue MeaniesAccounting, Auditing & Accountability Journal, 25
A. Beck, D. Campbell, Philip Shrives (2010)
Content analysis in environmental reporting research: enrichment and rehearsal of the method in a British-German contextBritish Accounting Review, 42
K. Herbohn (2005)
A full cost environmental accounting experimentAccounting Organizations and Society, 30
M. Jones (1996)
ACCOUNTING FOR BIODIVERSITY: A PILOT STUDY☆☆☆★British Accounting Review, 28
Barbara Lynch (2010)
An examination of environmental reporting by Australian state government departmentsAccounting Forum, 34
R. Gray, D. Owen, C. Adams (2003)
Accounting and accountability : changes and challenges in corporate social and environmental reporting
M. Jones, J. Solomon (2013)
Problematising accounting for biodiversityAccounting, Auditing & Accountability Journal, 26
Sumit Lodhia, K. Jacobs, Yoonjin Park (2012)
Driving Public Sector Environmental ReportingPublic Management Review, 14
M. Jones (2003)
Accounting for biodiversity: operationalising environmental accountingAccounting, Auditing & Accountability Journal, 16
L. Parker, Graeme Gould (1999)
Changing public sector accountability: critiquing new directionsAccounting Forum, 23
R. Burritt, Stephen Welch (1997)
Australian Commonwealth Entities: An Analysis of Their Environmental DisclosuresAbacus, 33
J. Pallot (2001)
Transparency in local government: antipodean initiativesEuropean Accounting Review, 10
Elayne Coakes, Tony Elliman (1999)
Focus Issue on Legacy Information Systems and Business Process Change: The Role of Stakeholders in Managing ChangeCommun. Assoc. Inf. Syst., 2
V. Botes, Mary Low, James Chapman (2014)
Is accounting education sufficiently sustainableSustainability Accounting, Management and Policy Journal, 5
James Patton (1992)
ACCOUNTABILITY AND GOVERNMENTAL FINANCIAL REPORTINGFinancial Accountability and Management, 8
Grant Samkin, A. Schneider (2010)
Accountability, narrative reporting and legitimation: The case of a New Zealand public benefit entityAccounting, Auditing & Accountability Journal, 23
J. Guthrie, Indra Abeysekera (2006)
Content Analysis of Social, Environmental Reporting: What is New?Research Methods & Methodology in Accounting eJournal
C. Deegan (2000)
Financial Accounting Theory
D. Hackston, M. Milne (1996)
Some determinants of social and environmental disclosures in New Zealand companiesAccounting, Auditing & Accountability Journal, 9
J. Bebbington, C. Higgins, Bob Frame (2009)
Initiating sustainable development reporting: evidence from New ZealandAccounting, Auditing & Accountability Journal, 22
R. Weber (1986)
Basic Content Analysis
J. Guthrie, Richard Petty, Kittiya Yongvanich, Federica Ricceri (2004)
Using content analysis as a research method to inquire into intellectual capital reportingJournal of Intellectual Capital, 5
I. Steccolini (2004)
Is the Annual Report an Accountability Medium? An Empirical Investigation into Italian Local GovernmentsEuropean Public Law: National eJournal
R. Gray, Reza Kouhy, Simon Lavers (1995)
Corporate social and environmental reportingAccounting, Auditing & Accountability Journal, 8
J. Guthrie, Federica Farneti (2008)
GRI Sustainability Reporting by Australian Public Sector OrganizationsPublic Money & Management, 28
B. Williams (2011)
Are Local Government Authorities in Australia Reporting on Sustainability
A. Schneider, Grant Samkin (2008)
Intellectual Capital Reporting by the New Zealand Local Government SectorJournal of Intellectual Capital, 9
C. Deegan (2002)
Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundationAccounting, Auditing & Accountability Journal, 15
Personnel Cabinet (2012)
2011-2012 Annual Report
J. Guthrie, L. Parker (1990)
Corporate social disclosure practice: a comparative international analysisAdvances in Public Interest Accounting, 3
A. Barton (2005)
Professional Accounting Standards and the Public Sector - A MismatchAbacus, 41
S. Seuring, M. Müller (2008)
From a literature review to a conceptual framework for sustainable supply chain managementJournal of Cleaner Production, 16
Geoffrey Frost, Michael Seamer (2002)
Adoption of Environmental Reporting and Management Practices: An Analysis of New South Wales Public Sector EntitiesERN: Firm Behavior (Topic)
Helen Tregidga (2013)
Biodiversity offsetting: problematisation of an emerging governance regimeAccounting, Auditing & Accountability Journal, 26
Nick Sciulli (2011)
Influences on Sustainability Reporting within Local Government
J. Guthrie, A. Ball, Federica Farneti (2010)
Advancing Sustainable Management of Public and Not For Profit OrganizationsPublic Management Review, 12
B. Williams, Trevor Wilmshurst, R. Clift (2011)
Sustainability reporting by local government in Australia: Current and future prospectsAccounting Forum, 35
Ian Dewing, Peter Russell (2002)
UK fund managers, audit regulation and the new Accountancy Foundation: towards a narrowing of the audit expectations gap?Managerial Auditing Journal, 17
O. Holsti (1969)
Content Analysis for the Social Sciences and Humanities
Purpose – The purpose of this paper is to establish whether local authorities in New Zealand report biodiversity-related information and to examine the vehicles through which it is communicated. Design/methodology/approach – This paper uses a keyword search to identify biodiversity reporting across a wide range of data sources, including local authority websites, formal accountability documents, environmental reports, environment and biodiversity management strategies, plans and policies. Findings – Biodiversity-related information was contained in range of documents. Reporting ranged from no mention of the term in existing statutory accountability documents (Annual Plans, Annual Reports, Long-Term Plans (LTPs) and District Plans/Regional Policy Statements), through to a comprehensive stand-alone biodiversity Annual Report and stand-alone biodiversity strategies. Regional and unitary authorities were more likely than territorial authorities to prepare and report biodiversity-related information to stakeholders. There is currently no consistent framework or method to guide local authorities in the presentation of biodiversity-related information. The lack of consistent, comparable information hinders the ability of stakeholders to assess local authority performance in the sustainable management of biodiversity in their district or region. Research limitations/implications – While this study does not consider quality of reporting, or reporting trends over time, it provides a picture of the “current state of play”. This provides a starting point from which further research into the preparation and reporting of biodiversity information by local authorities can be conducted. Originality/value – This paper represents the first of its kind within a New Zealand context. It provides an initial insight into whether local authorities prepare and report biodiversity-related information and where this information is presented.
Sustainability Accounting Management and Policy Journal – Emerald Publishing
Published: Oct 28, 2014
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.