Infrastructure reporting by New Zealand local authorities – perceptions and expectations

Purpose - The purpose of this paper is to identify the contextual factors affecting infrastructure reporting by New Zealand local authorities. Design/methodology/approach - The paper includes a survey and interview of Annual Report Recipients (ARRs) and Infrastructure Information Preparers (IIPs), together with an assessment of the extent of infrastructure information disclosure in the annual reports of New Zealand local authorities. Findings - This study finds that contrary to the expectations of Luder’s contingency model ( Originality/value - The paper contributes towards theoretical development by adopting Luder’s (