reporting for public sector agencies a stakeholder model

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1、15ReportingforPublicSectorAgencies:AStakeholderModelDaphneRixon1andSheilaEllwood2Correspondingauthor:1Dr.DaphneRixonDepartmentofAccountingSobeySchoolofBusinessSaintMary'sUniversity923RobieStreetHalifax,NS,CanadaB3H3C3Email:daphne.rixon@smu.ca2ProfessorSheilaEllwoodAccountingandFinanceSchoolofEcon

2、omics,FinanceandManagementUniversityofBristol8WoodlandRoadBristolEmailSheila.ellwood@bristol.ac.uk15ReportingforPublicSectorAgencies:AStakeholderModelManygovernmentsdelegateresponsibilityforpublicservicestoagencies.Thisstudyusesthecaseoftheworkers’compensationagencyintheProvinceofNewfoundland,Can

3、adatodevelopanaccountabilityframeworkwhichaddressestheneedsofstakeholders.Theframeworkcombinesaccountabilityconceptswithstakeholdertheory.Stewart’s(1994)LadderofAccountabilityisutilizedtoidentifythelowtohighlevelsofaccountability.StakeholdersareidentifiedusingClarkson’s(1984)primary/secondarytypo

4、logy.TheauthorsemployFriedmanandMiles’(2006)LadderofStakeholderManagementandEngagementtodevelopanaccountabilityreportingframeworkthattrulyengagesstakeholdersintheaccountabilityprocess.KeywordsGovernmentagencies,stakeholderaccountability,stakeholdermanagement,stakeholderreporting.15ReportingforPub

5、licSectorAgencies:AStakeholderModel1.INTRODUCTIONTheissueinvestigatedinthispaperishowpublicsectoragenciescandemonstrateaccountabilitytoprimarystakeholders.Asaresultofdevolvingresponsibilitytoagencies,thereisaneedtodemonstratethattheseorganizationsaremeetingstakeholders’needs.Thesemi-autonomousnat

6、ureofcertaingovernmentagenciesleadstodifficultiesinholdingtheseagenciessufficientlyaccountable,sincetheyoftenoperateinanarm’slengthmannerfromgovernment.Authorityforoperationsofsuchsemi-autonomousagenciesistypicallydelegatedbytheMinistertoaCEOandBoardofDirectors.Theaccountabilityissueiscompoundedw

7、henagenciesareself-funding.Suchagenciesdonotrequiregovernmentfundingand,consequently,theyarenotsubjecttothesamelevelofbudgetaryscrutinyandmonitoringasafundedagency.Thestudyusesthecaseoftheworkers’compensationagencyinth