Public sector reform implications for performance measurement and risk management practice: insights from Australia

ABSTRACT

In 2013, the Australian Public Service was subject to a process of governance, accountability and performance reform. The implications of these reforms for micro-level practices are unknown. The authors’ empirical findings show that the reforms developed in three stages, each of which has significant implications for embedding performance measurement and risk management within a broader management control system.

KEYWORDS:

• Australia
• performance measurement
• public sector reforms
• risk management

Notes on contributors

Tarek Rana is Lecturer in Accounting at La Trobe Business School of La Trobe University, Australia.

Zahirul Hoque is Professor of Management Accounting/Public Sector and Director of the Centre for Public Sector Governance, Accountability and Performance of La Trobe University, Australia.

Kerry Jacobs was Professor of Accounting at the School of Business of the University of New South Wales, Australia.

Notes

* NAPLAN within the Australian government’s National Assessment Program is run at the direction of the Education Council and is an important measure through which governments, education authorities and schools can determine if young Australians are meeting important education outcomes, especially in literacy and numeracy (http://www.nap.edu.au/naplan/school-support).