Reporting performance by New Zealand secondary schools: an analysis of disclosures

Stuart Tooley, James Guthrie

Research output: Contribution to journalArticlepeer-review

23 Citations (Scopus)


Annual reports are an important component of the schools' public accountability framework. This longitudinal study applies a disclosure index to assess the annual reports of 17 New Zealand secondary schools (1997, 2001 and 2003) to determine the informational value of performance disclosure. Although the extent of disclosure complies with official requirements, the results indicate a deficiency in the informational value of disclosure. More amplification of what is currently reported and an expanded set of performance indicators and measures, both financial and non-financial, is required to provide users with increased comprehension of school performance, activities and relationships.
Original languageEnglish
Pages (from-to)351-374
Number of pages24
JournalFinancial Accountability and Management
Issue number4
Publication statusPublished - 1 Nov 2007
Externally publishedYes


  • annual reporting
  • performance reporting
  • New Zealand
  • school finances


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