Abstract
This study examines the impact of Service Efforts and Accomplishments (SEA) measures by analyzing subjects’ judgments of economy, efficiency and effectiveness of road maintenance. Subjects made performance judgments using SEA data and Comprehensive Annual Financial Report data in a three treatment between-subjects design. Generally, the results support the hypothesis that SEA data provide incremental information to decision makers and support including SEA measures with traditional financial data in at least some reports to constituents.