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Corporatisation of the New Zealand electricity industry during the 1990s increased the need for improved accountability. The publication of annual reports is one of the prime ways in which organisations meet their accountability obligations. This paper describes the development of a disclosure index from a public accountability perspective and reports the results of its application to the 1999 annual reports of the 33 electricity retail and distribution companies. The index was developed with the support of a panel representing 15 stakeholder groups. It is designed to assess the comprehensiveness (both in extent and quality) of annual report disclosures and incorporates a best‐practice model of annual reporting. Key areas of inadequate disclosure relate to performance measures (financial and non‐financial), segmental information, asset valuation details, and the cost of electricity purchased / generated. Improved disclosure to meet best‐practice guidelines would contribute to improved communication between companies and stakeholders.

The purpose of this paper is to examine the reporting practice of leading museums in New Zealand (NZ) and the UK to develop a museums' performance accountability disclosure index.

The paper reports a study of annual reporting by 16 museums in NZ and the UK. Because of the unique nature of the industry the disclosure index uses a framework which draws on the balanced scorecard (BSC). The BSC provides a link between internal reporting of key performance issues and the need of a community organisation to report to the public.

Overall, the quality of reporting in each country is found to be of a similar standard. The strongest parts of reports are those dealing with internal processes and objectives, and the weakest are those reporting on learning and growth.

Museums are a key repository of tangible cultural heritage of huge intrinsic value both to the community now, but of more importance to future generations. However, the performance and accountability of this sector is basically without research or commentary, and this paper addresses this deficiency.

In an era when improved accountability and more comprehensive annual reporting was sought from all parts of the New Zealand public sector, this paper focuses on universities to explore the political influences on accountability. The changing nature of accountability is considered and the internal political factors that may impinge on annual report disclosures are discussed. Issues considered at the societal level include the public right to know, the interest in public sector annual reports and the influence of the accountancy profession in determining the form and content of annual reporting. A case study recounts events on a university campus surrounding the issue of resource allocation and the lack of publicly available information, to provide insights about the political influences upon annual reporting. Fulfilling public accountability obligations is as important for organizations involved in learning and caring as it is for other organizations with more overt commercial, administrative or political objectives.

Following radical restructuring of the electricity industry in New Zealand since 1987, the government adopted a “light‐handed” regulatory regime that used market‐based methods involving competition and transparent accountability. This accountability is in part discharged through the provision of information in the corporate annual report. To assess the quality of that communication, a disclosure index was developed and applied to the annual reports of the 33 electricity retail and distribution companies which comprise the entire industry in New Zealand. The index was developed using the ideas and opinions of 15 experts representing broad stakeholder groups. This paper compares the resulting scores for the extent and quality of each index item with the level of importance of those items as stated by the panel. Many items are not adequately disclosed, resulting in an information gap between stakeholders’ expectations and the disclosures provided by the electricity companies. This paper identifies the items and the detail about them needed to close that gap.

At any time, there will be differing views on what needs to be done to be properly accountable, because accountees are likely to be in favour of more accountability, and accountors, of less (Perks, 1993). This leads to a tension between these two groups (Ijiri, 1983).

Lawrence Kohlberg's (1969) concept of cognitive moral development (CMD) has been one of the most investigated constructs in the field of social psychology, with over one thousand studies reported investigating this construct in only two decades of research. However, what is the relationship of this theoretical construct to actual decision making and behavior? Blasi (1980, p. 4) opined for the criticality of moral judgement research to both ethical decision making and ethical inquiry, stating that “without judgement, an action, no matter how beneficial, would not be moral.” Relating Kohlberg's model to business decision making and behavior has been central to the building of theoretical frameworks of the ethical decision making process engaged in by individuals. The models of this process proposed by Trevino and Youngblood (1990), Trevino (1986), Bommer, Gratto, Gravender, and Tuttle (1987), Ferrell and Gresham (1985), Ferrell, Gresham, and Fraedrich (1989), Swinyard, DeLong, and Cheng (1989), and Jones (1991) all contained cognitive moral development as a factor in their respective models of ethical decision making.

The concept of organizational knowledge, as a major determinant for global competitiveness, has received significant attention in recent years. In this paper, we discuss the importance of managing human resource knowledge to enhance the effectiveness of global corporations. A theoretical framework is proposed for understanding the effectiveness of knowledge management processes as a function of strategic considerations, administrative heritage, and technical systems, as embedded in the cultural context of the society. Later, we propose that individualistic vs. collectivistic cultures process the various types of knowledge differently, and prefer different modes of knowledge conversion based on their cultural values. Implications for international human resource management are discussed.