Examining statements of service performance

Evidence from wastewater services in new zealand

Bibliographic Data

ID20201160
AuthorsPrae Keerasuntonpong (Chulalongkorn University), Keitha Dunstan (Bond University), Bhagwan Khanna (Ball State University)
Year2014
Volume26
Issue4
Pages614-642
Publication date2014-03-01
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-26-04-2014-b004
OpenAlexW2725404731
LanguageEN
Citations received1
References cited27

The statement of service performance is a mandatory report provided by local governments in New Zealand. Despite 20 years' reporting experience, the Office of the Auditor-General (2008) criticised the poor quality of these reports. Past theoretical literature has attempted to develop a framework for the accountability expectations of documents provided by public-sector entities (Stewart, 1984). The purpose of this paper is to measure the consistency of the statements of service performance about wastewater services made by New Zealand local governments with the accountability expectations, using an accountability disclosure index. The paper reveals a moderately high level of consistency. “Probity” and “legality” accountability disclosures are high while “process/efficiency” and “performance programme-effectiveness” accountability are less emphasised. The results suggest that accountability expectations provide a useful tool for evaluating statements of service performance

Accountability · Audit · Business · Performance measurement · Political science · Principle of legality · Public relations · Public sector · Accounting and Organizational Management · Computer Science · Law · Public Administration · Public Policy and Administration Research · Public-Private Partnership Projects · Accounting · Marketing

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