Accountability fragmented? Exploring disjointed performance measurement in government

IMPACT

The paper presents ideas for developing an overarching government accountability and performance framework. New approaches to accountability and performance measurement are discussed, and possible ways to resolve critical problems are identified. The paper will have value to public servants involved in developing performance information; politicians (particularly on parliamentary committees); performance auditors; management consultants and thinktanks advising governments; public service and politics media reporters; and accountability and public management researchers.

ABSTRACT

Many academics have expressed reservations about the cohesiveness and comprehensiveness of performance information produced by governments. It is not known whether the current mechanisms used can precisely and comprehensively measure government performance. This paper studies the performance information of two Australian central government departments. It contributes to the public value and accounting literature by highlighting the inconsistent approaches to accountability that pose challenges to an accurate assessment of government performance. Finally, the author suggests some untested options to address those challenges.

KEYWORDS:

• Accountability
• performance framework
• performance measurement
• public value

Acknowledgements

The contributions made by the late Kerry Jacobs, James Rooney and Sharron O’Neill from the University of New South Wales, Canberra, in reviewing this paper and making valuable suggestions, are gratefully acknowledged.

Disclosure statement

No potential conflict of interest was reported by the author(s).