A study of UK University Annual Reports and Financial Statements and changes therein covering a period of five accounting years from 1982/3 to 1986/7 explores the extent to which University Reporting may have responded to the publication of two significant documents (Committee of Vice-Chancellors and Principals, 1984; 1985). The study finds evidence compatible with a response to these documents but one which does not appear to be as complete nor as unanimous as some theories of external reporting would suggest.
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Gray et al. (1990) studied this question.