Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/194380
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- Title
- Accountability of corporate political donations and database regimes
- Related
- Higher Degree Research Expo (7th : 2011) (10 - 11 October 2011 : Sydney)
- Related
- Expo 2011 Higher Degree Research : book of abstracts, p.58-59
- Related
- http://www.businessandeconomics.mq.edu.au/research_expo/2011
- Publisher
- North Ryde, N.S.W : Faculty of Business and Economics, Macquarie University
- Date
- 2011
- Author/Creator
- Leong, Shane
- Description
- Purpose: Political finance information is most often presented using a central database regime (CDR), being a system in which organizations report information to a central agency that is then made publically available via a database. I am studying the Australian Federal political finance regime to understand the extent to which it contributes to accountability. Originality: Whilst prior research has looked at what organisations report, this project explores the question of how they should report. Key literature/Theoretical Perspective and Methodology: Content analysis was used to analyse 50 submissions to the Australian Government’s 2008 Electoral Reform Green Paper titled Donations, Funding and Expenditure. Design/Methodology/approach: The qualitative characteristics inherent in the IASB’s conceptual framework were selected as the basis on which to code the data. Findings: CDRs can enhance accountability by providing a systems-level picture of political donations through the use of database searching and sorting tools. However, numerous concerns were raised by the submission-writers, including that: many donors do not produce returns; disclosure obligations may fall on unintended people, costing them time and money; and, the term ‘associated entity’ is not appropriately defined. Research limitation: Data was gathered from Parliamentary inquiry submissions, which skewed towards the provision of negative commentary. Practical and Social Implications: Corporate accountability for political donations – as well as other issues – might be enhanced by requiring disclosure in both CDRs and TBL reports. Enhancing accountability is not just a matter of improving disclosure, but also enabling disclosure to contribute to public deliberation.
- Description
- 2 page(s)
- Subject Keyword
- accountability
- Subject Keyword
- database
- Subject Keyword
- political donations
- Resource Type
- conference paper abstract
- Organisation
- Macquarie University. Dept. of Accounting and Corporate Governance
- Identifier
- http://hdl.handle.net/1959.14/194380
- Identifier
- ISSN:1837-9214
- Identifier
- mq_res-ext-201210311327-19
- Language
- eng
