Does public reporting measure up? Federalism, accountability and child‐care policy in Canada

Governments in Canada have recently been exploring new accountability measures within intergovernmental relations. Public reporting has become the preferred mechanism in a range of policy areas, including early learning and child‐care, and the authors assess its effectiveness as an accountability measure. The article is based on their experience with a community capacity‐building project that considers the relationship between the public policy, funding and accountability mechanisms under the federal/provincial/territorial agreements related to child‐care. The authors argue that in its current form, public reporting has not lived up to its promise of accountability to citizens. This evaluation is based on the standards that governments have set for themselves under the federal/provincial/territorial agreements, as well as guidelines set by the Public Sector Accounting Board, an independent body that develops accounting standards over time through consultation with governments.