TY - JOUR
T1 - PREPARING PERFORMANCE INFORMATION IN THE PUBLIC SECTOR
T2 - AN AUSTRALIAN PERSPECTIVE
AU - Lee, Janet
N1 - Publisher Copyright:
© 2008 The Author Journal compilation © 2008 Blackwell Publishing Ltd
PY - 2008/5/1
Y1 - 2008/5/1
N2 - This paper examines performance information and reporting issues through a survey of the views of public sector managers in Australia regarding the importance of selected performance information in achieving the objectives of an organization, the extent of information development, usefulness for reporting in annual reports, and actual reporting. The results reveal the existence of a gap between information considered important, the extent of development, and information considered useful for annual reporting. Most non-financial performance information is still being developed and less frequently reported, particularly output quality information.
AB - This paper examines performance information and reporting issues through a survey of the views of public sector managers in Australia regarding the importance of selected performance information in achieving the objectives of an organization, the extent of information development, usefulness for reporting in annual reports, and actual reporting. The results reveal the existence of a gap between information considered important, the extent of development, and information considered useful for annual reporting. Most non-financial performance information is still being developed and less frequently reported, particularly output quality information.
KW - annual reports
KW - performance information
KW - public sector
UR - http://www.scopus.com/inward/record.url?scp=84862683754&partnerID=8YFLogxK
U2 - 10.1111/j.1468-0408.2008.00449.x
DO - 10.1111/j.1468-0408.2008.00449.x
M3 - Article
SN - 0267-4424
VL - 24
SP - 117
EP - 149
JO - Financial Accountability and Management
JF - Financial Accountability and Management
IS - 2
ER -