Performance Reporting: An Emerging Imperative with Unintended Consequences?

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 fo...

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Bibliographic Details
Published in:State & local government review 2008-03, Vol.40 (2), p.84-91
Main Author: Kelly, Janet M.
Format: Article
Language:English
Subjects:
Accountability
Accounting
Accounting standards
Contradictions
Countability
Financial accounting standards
Governance
Governing Boards
Government
Government budgets
Government performance
Government standards
Local Government
Performance metrics
Public administration
Public services
Reforms
Reporting standards
Services
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Summary: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.
ISSN:0160-323X
1943-3409
DOI:10.1177/0160323X0804000202