The Role of the Annual Report in a Charitable Organisation: A ‘Stakeholder’ Perspective Working Paper No. 2004-011 Ted Flack Christine Ryan Queensland University of Technology Please address all further enquiries to: Assoc Prof Christine Ryan Queensland University of Technology School of Accountancy George St BRISBANE Q 4000 Australia Email: cm.ryan@qut.edu.au Phone: +61 7 3864 4320 The authors gratefully acknowledge the comments of Myles McGregor-Lowndes on this paper, and the participants at the Australia New Zealand Third Sector Research Conference, held UNITEC, Auckland NZ October 2002.