Does annual reporting by Aboriginal and Torres Strait Islander entities in Australia meet stakeholder expectations of accountability?

This project explores the annual reporting practices of Aboriginal and Torres Strait Islander organisations and whether their reporting outputs meet their stakeholders' needs. Past research has found that accounting standard setters would like to understand user requirements from reporting (Garg et al. 2020; Gilchrist et al. 2021). Reporting entities themselves also may not know their stakeholders' needs (Hyndman & McConville 2018; Kaur & Lodhia 2018). Aboriginal and Torres Strait Islander entities are expected to account to a broad range of stakeholders, and unnecessary reporting can be a drain on management time and resources (Dwyer et al. 2009; Sullivan 2009).