Performance Reporting: An Emerging Imperative with Unintended Consequences?

Source: Janet M. Kelly, State and Local Government Review, Vol. 40 no. 2, 2008
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From the abstract:
In November 2006, the Board of Trustees of the Financial Accounting Foundation confirmed that the Governmental Accounting Standards Board had the jurisdictional authority to require Service Efforts and Accomplishments reporting in its financial accounting and reporting standard-setting activities for state and local governments. Reaction from the Government Finance Officers Association (GFOA) and other organizations representing states and local governments was swift and negative. These organizations championed performance measurement as a management tool but resisted the board’s agenda to enhance accountability through performance reporting. Understanding this contradiction is aided by an exploration of how institutionalized performance reporting can redefine accountability, sometimes to the detriment of achieving the service objectives it is intended to advance.

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