Lukas Purwoto
Fakultas Ekonomi Universitas Sanata Dharma Yogyakarta
Abstract
The issue of organizational effectiveness has been one of the most important research subjects since
the early development of organizational theory. One model widely known in the study of organizational
effectiveness is competing values framework. Besides that, it is also known that annual report provides
information to the stakeholders. In order to evaluate organizational effectiveness, this paper discusses
that corporate disclosure could serve as data source to measure many criteria of competing values frame-
work. Apparently, this corporate disclosure based competing values framework is appropriate for both
of the early and the end of organization life cycle. The quantity and quality of disclosures also determine
the success of its implementation
Keywords: organizational effectiveness, competing values framework, corporate disclosure