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THE USE OF PERFORMANCE INFORMATION IN EXTERNAL REPORTING: AN EMPIRICAL STUDY OF UK EXECUTIVE AGENCIES
Author(s) -
Hyndman Noel S.,
Anderson Robert
Publication year - 1995
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/j.1468-0408.1995.tb00393.x
Subject(s) - business , accounting , empirical research , executive summary , psychology , statistics , finance , mathematics
This paper highlights the requirement for Executive Agencies to be more directly accountable to those outside their immediate management, especially con‐ cerning performance. The paper discusses the importance of performance information in external reporting and, through an analysis of 57 recent annual reports, examines the extent to which such information is disclosed. By comparing the results of this analysis with earlier evidence, changes in emphasis are identified. The research, although questioning the adequacy of performance reporting by Agencies, provides evidence of improvement over time.