The statement of service performance is a mandatory report provided by local governments in New Zealand. Despite 20 years' reporting experience, the Office of the…
The statement of service performance is a mandatory report provided by local governments in New Zealand. Despite 20 years' reporting experience, the Office of the Auditor-General (2008) criticised the poor quality of these reports. Past theoretical literature has attempted to develop a framework for the accountability expectations of documents provided by public-sector entities (Stewart, 1984). The purpose of this paper is to measure the consistency of the statements of service performance about wastewater services made by New Zealand local governments with the accountability expectations, using an accountability disclosure index. The paper reveals a moderately high level of consistency. “Probity” and “legality” accountability disclosures are high while “process/efficiency” and “performance programme-effectiveness” accountability are less emphasised. The results suggest that accountability expectations provide a useful tool for evaluating statements of service performance.
The purpose of this paper is to provide an understanding of the influential factors that may affect disclosures in the statements of service performance (SSPs) on…
The purpose of this paper is to provide an understanding of the influential factors that may affect disclosures in the statements of service performance (SSPs) on wastewater services by New Zealand local authorities.
Drawing on neo-institutional sociology theory, coercive power from the authoritative requirements, the authors investigate the impact of this primary pressure on SSP reporting. A disclosure index is used to measure the level of correspondence of SSPs with the authoritative requirements. Based on prior research, influential factors were quantified to examine their association with the disclosures, using regression analysis.
The results indicate that the coercive pressure alone, without the support of mimetic and normative pressures, has had little influence on disclosure practice, with the majority of local authorities not adhering to the authoritative requirements. Political competition, size of constituency, constituency sophistication, political visibility, staff availability, personal attributes of accounting staff and financial resource availability are identified as likely influential factors for the SSPs. Size, proxied by total assets, proves to be significantly associated with the SSP reporting correspondence.
The results from the analysis of wastewater disclosures may have limited generalizability to other activities’ disclosures. Nevertheless, wastewater services are considered a critical activity and are expected to be prepared with expertise. Therefore, it is likely that the reporting capability of wastewater services will extend to other activities’ disclosures.
The findings reported provide evidence that the authoritative requirements for SSP reporting need further development, smaller local authorities and outsourcing local authorities need more assistance in preparing SSPs and audit reports can be more informative in identifying non-compliance with the authoritative requirements for SSPs.
The paper investigates a range of factors that influence the SSP reporting by the New Zealand Government and opens new research opportunities for other influential factors. Such findings may provide further help to regulators and reporting entities in improving the SSP reporting practice.
The purpose of this paper is to examine the ethical and leadership challenges arising from revelations of child sexual abuse in the 1970s and 1980s at an Australian…
The purpose of this paper is to examine the ethical and leadership challenges arising from revelations of child sexual abuse in the 1970s and 1980s at an Australian Satyananda Yoga ashram. This paper responds to the Royal Commission’s exposition of child abuse at an Australian yoga ashram and was the first such investigation involving a faith-based organisation outside the churches.
This paper provides a critical cultural analysis of the findings of the Australian Government Royal Commission into child abuse in relation to Satyananda Yoga. Particular practices and values associated with Satyananda Yoga may have served to foster and mask widespread abuse.
This paper should generate discourse within the yoga community at both the grassroots level and within the upper hierarchy. It outlines the importance of critical awareness among teachers and students. It is hoped that the paper will help to catalyse a reparation process for survivors of child sexual abuse. It is also suggested that yoga academies re-evaluate practices and values that have been used to justify abuse.
Satyananda Yoga’s ethical and leadership challenges warrant broader research than was undertaken for this paper. The still unresolved matter of reparations for survivors of abuse needs urgent consideration.