Legitimacy, accountability and impression management in NGOs: the Indian Ocean tsunami

2015 ◽  
Vol 28 (7) ◽  
pp. 1075-1098 ◽  
Author(s):  
Susan Lee Conway ◽  
Patricia Ann O'Keefe ◽  
Sue Louise Hrasky
Keyword(s):  
Indian Ocean ◽  
Impression Management ◽  
Voluntary Disclosure ◽  
Annual Reports ◽  
Indian Ocean Tsunami ◽  
Main Concern ◽  
Management Activity ◽  
Content Type ◽  
For Profit ◽  
The Indian Ocean

Purpose – Prior research has investigated legitimation strategies in corporate annual reports in the for-profit sector. The purpose of this paper is to investigate this phenomenon in an NGO environment. It investigates Australian overseas aid agencies’ responses to criticism of the relief effort following the Indian Ocean tsunami in 2004. It aims to determine whether voluntary annual report disclosures were reflective of impression management and/or of the discharge of functional accountability. Design/methodology/approach – The paper applies content analysis to compare the structure and content of the annual reports of 19 Australian overseas aid agencies before and after the Indian Ocean tsunami. Findings – Results suggest voluntary disclosure in annual reports significantly increased post-tsunami and was more consistent with impression management activity rather than functional accountability suggesting a response to the legitimacy challenge. The use of impression management tactics differed with agency size, with larger agencies using ingratiation in order to appear more attractive while smaller ones promoted their particular achievements. Originality/value – This paper makes a contribution by extending prior impression management and legitimacy literature to an NGO environment. It has implications for the development of these theories as it looks at organisations where the stakeholders are different from the for-profit sector and profits are not the main concern. It raises issues about the concept of accountability in the NGO sector, and how the nature of organisation reporting is changing to address the challenges of a sector where access to funds is highly competitive.

scholarly journals Does graphical reporting improve risk disclosure? Evidence from European banks

2018 ◽  
Vol 19 (1) ◽  
pp. 161-180 ◽  
Author(s):  
Michael Jones ◽  
Andrea Melis ◽  
Silvia Gaia ◽  
Simone Aresu
Keyword(s):  
Credit Risk ◽  
Impression Management ◽  
Perspective Taking ◽  
Voluntary Disclosure ◽  
Cognitive Biases ◽  
Annual Reports ◽  
Theory Approach ◽  
Risk Disclosure ◽  
Content Type ◽  
Incremental Information

Purpose The purpose of this paper is to examine the voluntary disclosure of risk-related issues, with a focus on credit risk, in graphical reporting for listed banks in the major European economies. It aims to understand if banks portray credit risk-related information in graphs accurately and whether these graphs provide incremental, rather than replicative, information. It also investigates whether credit risk-related graphs provide a fair representation of risk performance or a more favourable impression than is warranted. Design/methodology/approach A graphical accuracy index was constructed. Incremental information was measured. A multi-level linear model investigated whether credit risk affects the quantity and quality of graphical credit risk disclosure. Findings Banks used credit risk graphs to provide incremental information. They were also selective, with riskier banks less likely to use risk graphs. Banks were accurate in their graphical reporting, particularly those with high levels of credit risk. These findings can be explained within an impression management perspective taking human cognitive biases into account. Preparers of risk graphs seem to prefer selective omission over obfuscation via inaccuracy. This probably reflects the fact that individuals, and by implication annual report’s users, generally judge the provision of inaccurate information more harshly than the omission of unfavourable information. Research limitations/implications This study provides theoretical insights by pointing out the limitations of a purely economics-based agency theory approach to impression management. Practical implications The study suggests annual reports’ readers need to be careful about subtle forms of impression management, such as those exploiting their cognitive bias. Regulatory and professional bodies should develop guidelines to ensure neutral and comparable graphical disclosure. Originality/value This study provides a substantive alternative to the predominant economic perspective on impression management in corporate reporting, by incorporating a psychological perspective taking human cognitive biases into account.

scholarly journals An integrated social response to disasters: the case of the Indian Ocean tsunami in Sri Lanka

2016 ◽  
Vol 25 (5) ◽  
pp. 595-610 ◽  
Author(s):  
Siri Hettige ◽  
Richard Haigh
Keyword(s):  
Sri Lanka ◽  
Indian Ocean ◽  
Disaster Recovery ◽  
Mode Of Delivery ◽  
Recovery Process ◽  
Qualitative Assessment ◽  
Indian Ocean Tsunami ◽  
Content Type ◽  
The Indian Ocean ◽  
The Impact

Purpose The impact of disasters caused by natural hazards on people in affected communities is mediated by a whole range of circumstances such as the intensity of the disaster, type and nature of the community affected and the nature of loss and displacement. The purpose of this paper is to demonstrate the need to adopt a holistic or integrated approach to assessment of the process of disaster recovery, and to develop a multidimensional assessment framework. Design/methodology/approach The study is designed as a novel qualitative assessment of the recovery process using qualitative data collection techniques from a sample of communities affected by the Indian Ocean tsunami in Eastern and Southern Sri Lanka. Findings The outcomes of the interventions have varied widely depending on such factors as the nature of the community, the nature of the intervention and the mode of delivery for donor support. The surveyed communities are ranked in terms of the nature and extent of recovery. Practical implications The indices of recovery developed constitute a convenient tool of measurement of effectiveness and limitations of external interventions. The assessment used is multidimensional and socially inclusive. Originality/value The approach adopted is new to post-disaster recovery assessments and is useful for monitoring and evaluation of recovery processes. It also fits into the social accountability model as the assessment is based on community experience with the recovery process.

scholarly journals Board structure and supplementary commentary on the primary financial statements

2014 ◽  
Vol 15 (3) ◽  
pp. 273-290 ◽  
Author(s):  
Venancio Tauringana ◽  
Musa Mangena
Keyword(s):  
Impression Management ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ordinary Least Squares ◽  
Annual Reports ◽  
Board Structure ◽  
Least Squares Regression ◽  
Content Type

Purpose – The purpose of this paper is to investigate the relationship between the extent and focus of supplementary narrative commentary (SNC) on amounts reported in the primary financial statements and board structure variables. Design/methodology/approach – The study uses the disclosure index methodology to measure the extent of SNC in annual reports of 167 FTSE 250 companies. Ordinary least squares regression analysis is employed to examine the association between the extent and focus of SNC and board structure variables. Findings – The findings show that the extent of SNC on amounts reported in the primary financial statements is about 30 per cent, suggesting that companies provide commentary on a small number of amounts reported in the financial statements. In terms of focus of SNC, companies provide greater SNC on amounts in the income statement relative to the balance sheet. The regression results indicate that the extent of SNC is negatively associated with board size, and positively associated with audit committee (AC) independence and financial expertise. Focus of SNC is negatively related to AC independence and finance expertise. Originality/value – The research contributes to both the voluntary disclosure and impression management literature streams. The findings provide evidence of the extent and focus of SNC on amounts in the financial statements. They also demonstrate that board structure variables are related to the extent and focus of SNC on amounts in primary financial statements. These findings have implications for policy makers who have responsibilities for ensuring that users of annual reports receive adequate information to make decisions.

Survey Results of the Indian Ocean Tsunami in the Maldives

2006 ◽  
Vol 48 (2) ◽  
pp. 81-97 ◽  
Author(s):  
Koji Fujima ◽  
Yoshinori Shigihara ◽  
Takashi Tomita ◽  
Kazuhiko Honda ◽  
Hisamichi Nobuoka ◽  
...  
Keyword(s):  
Indian Ocean ◽  
Indian Ocean Tsunami ◽  
Survey Results ◽  
The Indian Ocean

Myanmar Coastal Area Field Survey after the December 2004 Indian Ocean Tsunami

2006 ◽  
Vol 22 (3_suppl) ◽  
pp. 285-294 ◽  
Author(s):  
Tint Lwin Swe ◽  
Kenji Satake ◽  
Than Tin Aung ◽  
Yuki Sawai ◽  
Yukinobu Okamura ◽  
...  
Keyword(s):  
Indian Ocean ◽  
Real Time ◽  
West Coast ◽  
Coastal Area ◽  
Field Survey ◽  
Indian Ocean Tsunami ◽  
Sumatra Earthquake ◽  
The West ◽  
Tide Level ◽  
The Indian Ocean

A post-tsunami survey was conducted along the Myanmar coast two months after the 2004 Great Sumatra earthquake ( Mw=9.0) that occurred off the west coast of Sumatra and generated a devastating tsunami around the Indian Ocean. Visual observations, measurements, and a survey of local people's experiences with the tsunami indicated some reasons why less damage and fewer casualties occurred in Myanmar than in other countries around the Indian Ocean. The tide level at the measured sites was calibrated with reference to a real-time tsunami datum, and the tsunami tide level range was 2–3 m for 22 localities in Myanmar. The tsunami arrived three to four hours after the earthquake.

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