Implementing Performance Reporting in Local Government: A Cross-Countries Comparison

ABSTRACT

Providing information on economy, efficiency, and effectiveness is one of the most important innovations in local government management, with performance reporting emerging as a new component for accountability and decision-making. This article compares 17 countries to ascertain whether there is convergence between them, studying key issues in the implementation of performance reporting by local governments. It also identifies some lessons that can be of use to countries that want to implement or improve performance reporting systems. Findings show that there is no convergence in practice or results, and that institutional factors influence the implementation of performance reporting; in many countries, performance reporting has been introduced by central and regional governments as a mechanism to control local government activities in order to enhance performance. Austerity has underlined the importance of performance information, especially in Southern European countries, but more must be done before the full impact of performance reporting can be achieved.

KEYWORDS:

• accountability
• international comparison
• performance measurement
• performance reporting

Acknowledgments

The authors gratefully acknowledge the help and comments of colleagues who responded to the questionnaire in different countries. This study was carried out with the financial support of the Gobierno de Aragón (Research Group CEMBE) and Regional Government of Andalusia-Department of Innovation, Science and Enterprise (Research projects SEJ-6628 and SEJ-7700) and University of Valencia (ref.UV-INV-AEl5-332959).

Additional information

Notes on contributors

Isabel Brusca

Isabel Brusca is a professor in the Department of Accounting and Finance at the University of Zaragoza. Her research and professional interest is focused on public administration accounting, management and auditing. She has participated in numerous research projects in this field and is the author of several books and papers in prestigious journals. She is a member of several international scientific committees.

Vicente Montesinos

Vicente Montesinos is a professor of Accounting at the University of Valencia. His research and professional interest is focused on public administration management and audit. He has been the Director of a project to reform the accounting system of the European Commission. At present, he is the President of the Public Sector Committee of the Spanish Association of Business Administration and Accounting. He is the author of several books and journal articles.