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Norida Basnan

Doctor of Philosophy, (Accountancy)
Study Completed: 2010
Massey Business School


Thesis Title
An investigation into the performance reporting practices and accountability of Malaysian Local Authorities

Read article at Massey Research Online: MRO icon

Ms Basnan’s research investigated the accountability of Malaysian local authorities, in particular, the annual reporting of performance-related information. Ms Basnan developed a disclosure index representing best practice annual reporting based on feedback from stakeholders and used this to analyse the contents of the annual reports of local authorities. She found that the information disclosed was insufficient for the assessment and monitoring of the performance of Malaysian local authorities. Ms Basnan’s findings contribute to the understanding of accountability as interpreted by local authority stakeholders located within the context of a developing country and could potentially assist public sector administrators in Malaysia in improving the performance management of public sector entities.

Professor Jill Hooks
Associate Professor Stuart Tooley

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