Implementation of whole of government reports in Australia

Abstract

The 20-year history of whole of government reports (WGR) implementation in Australia has some important lessons for other countries. These include factors that need to be considered regarding the process, the positive influences that contributed to successful implementation that are worth replicating, and negative influences and pitfalls to avoid. Effective implementation requires commitment to realistic objectives, timetables and scale.

Acknowledgements

The author would like to thank participants at the 2008 ‘Whole of government financial reporting: international trends workshop’ and the two anonymous reviewers for their helpful comments and feedback.

He also gratefully acknowledges the receipt of a research grant from the Faculty of Economics and Business, the University of Sydney, and assistance from his supervisor, Professor James Guthrie, and from Professor Susan Newberry, as well as editorial help from Fiona Crawford.