What is it about?

Based on historical annual reports dating back to 1912, this paper highlights the importance of the narrative and financial information in these reports in establishing the legitimacy of a new football code.

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Why is it important?

Annual reports perform a useful role, not only in satisfying regulatory requirements, but also in providing managers with the opportunity to present their version of what has happened in their organisation in the past year, and what lies ahead. This is particularly important in a not-for-profit organisation, which relies on the acceptance and goodwill of the public for its survival.

Perspectives

The exercise of writing this paper was a fascinating one, providing us with insights about the struggles encountered in establishing a new football code, and the determination needed to make it succeed. Also fascinating was the importance of annual reports in achieving these goals.

Helen Irvine

Read the Original

This page is a summary of: The first 25 years of the Queensland Rugby Football League: Claims to legitimacy in annual reports, Accounting History, December 2015, SAGE Publications,
DOI: 10.1177/1032373215614116.
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