Source: Kaifeng Yang, Journal of Public Administration Research and Theory, Vol. 19, Issue 1, 2009
From the abstract:
The credibility of performance information provided by government agencies to their stakeholders is critical to performance-based accountability and policy learning. However, the public administration literature has rarely paid attention to the determinants of honest performance reporting. This study draws on the multi-actor principal-agent model and examines how bureaucratic politics (external and internal) and organizational practice (participation and culture) affect an organization’s performance reporting. Based on survey data from Taiwan, the results show that supportive external environments and harmonious internal environments are likely to enhance stakeholder participation and innovation culture, which, in turn, encourage honest performance reporting.