The disclosure of key performance indicators in the public sector

Authors: Anthony Wall1; Gary Martin2

Source: Public Management Review, Volume 5, Number 4, December 2003 , pp. 491-509(19)

Publisher: Routledge, part of the Taylor & Francis Group

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Abstract:

This article investigates the disclosure of key performance indicators in the annual reports of Irish public sector organizations. It begins by discussing the two main driving forces behind public sector bodies disclosing performance information in their annual reports for the first time as well as looking at other contributing factors. The present situation with regard to the disclosure of key performance indicators in the whole of Ireland is then analysed. A number of annual reports from central government departments or agencies, local government bodies, other public sector entities and, in the case of the Republic of Ireland, semi-state organizations are examined to see whether such information is being disclosed and, more importantly, whether performance indicators are being linked to predetermined objectives and targets.

Keywords: Key performance indicators; non-financial information; open government; public sector annual reports; public sector organizations in Northern Ireland an

Document Type: Research article

DOI: 10.1080/1471903032000178554

Affiliations: 1: School of Accounting University of Ulster Shore Road Newtownabbey Co. Antrim BT37 0QB N. Ireland +44 028 9036 6024 +44 028 9036 6805 AP.Wall@ulster.ac.uk 2: School of Accounting University of Ulster Shore Road Newtownabbey Co. Antrim BT37 0QB N. Ireland +44 028 9036 8452 +44 028 9036 6805 G.Martin@ulster.ac.uk

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