PREPARING PERFORMANCE INFORMATION IN THE PUBLIC SECTOR: AN AUSTRALIAN PERSPECTIVE

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.