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Are Annual Reports of Government Agencies Really ‘General Purpose’ if They do Not Include Performance Indicators?
Author(s) -
Walker R. G.
Publication year - 2002
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.2002.tb00194.x
Subject(s) - accounting , audit , performance indicator , government (linguistics) , unit (ring theory) , business , annual report , marketing , psychology , linguistics , philosophy , mathematics education
How can anyone ensure that performance indicators are relevant and reliable (let alone appropriate, consistent, comprehensive, timely and understandable)? Should there be accounting standards for calculating costs of “outputs” or unit costs of services? And can performance indicators really be audited? The author reflects on recent experience in the compilation of performance indicators for the general government sector.