Infrastructure reporting by local governments - An investigation of the perceptions of annual report recipients and preparers
The aim of the study is to investigate the convergence or divergence of the perceptions of annual reports recipients/users and preparers with respect to reporting of infrastructure assets in the annual report and to identify the contextual factors that affect infrastructure reporting by local govern...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Conference Paper |
| Published: |
Wiley-Blackwell Publishing Asia
2012
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| Online Access: | http://afaanz.org/openconf/2012/openconf.php http://hdl.handle.net/20.500.11937/28854 |