The purpose of this study is to identify whether a charitable organisation such as the Australian Red Cross, use their annual reports for legitimating purposes. The aim of the paper is to assess the quantity and type of annual report disclosures used by the Australian Red Cross. This analysis is performed in order to determine if there is a change in the use of impression management tools when their perceived legitimacy was threatened as a result of criticism over their use of donated funds after the Bali bombings in 2002.
History
Publication title
Proceedings of the 8th Australasian Conference on Social and Environmental Accounting Research
Editors
Thomas Kern, Nicholas McGuigan, Amanda Ball, Markus Milne
Pagination
1-31
Department/School
TSBE
Publisher
University of Canterbury
Place of publication
Christchurch, New Zealand
Event title
Australasian Conference on Social and Environmental Accounting Research (CSEAR)