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Reporting on Service Efforts and Accomplishments on a Whole of Government‘ Basis
Author(s) -
Walker R. G.
Publication year - 2001
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.tb00385.x
Subject(s) - restructuring , government (linguistics) , face (sociological concept) , service (business) , accounting , public sector , public service , business , public administration , public relations , political science , finance , marketing , sociology , law , social science , linguistics , philosophy
The United States' Governmental Accounting Standards Board has fostered the development of reports on “service efforts and accomplishments”. The SEAs framework for classifying performance indicators and providing accompanying contextual data and interpretative commentary was adopted in New South Wales, but developed through its application on a “whole of government” basis and the adoption of distinctions between “program outcomes” and “community outcomes”. The whole‐of‐government approach has the potential to provide a more consistent track record of public‐sector performance in the face of departmental restructuring or the shifting of programs or subprograms between agencies.