Premium
PREPARING PERFORMANCE INFORMATION IN THE PUBLIC SECTOR: AN AUSTRALIAN PERSPECTIVE
Author(s) -
Lee Janet
Publication year - 2008
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/j.1468-0408.2008.00449.x
Subject(s) - perspective (graphical) , business , public sector , information quality , accounting , public information , quality (philosophy) , information system , public relations , political science , computer science , philosophy , epistemology , artificial intelligence , law
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.