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Original Articles

Service efforts and accomplishments: a primer of current practice and an agenda for future research

Pages 253-276 | Published online: 29 Aug 2007

References

  • Hatry , Harry P. and James , R. Jr. 1990 . Service Efforts and Accomplishments Reporting: Its Time Has Come--An Overview , Edited by: Sullivan , Jonathan M. and Kremer , Lorraine . Norwalk, CT : Gpvermental Accounting Standards Board (GASB) . Alexander Marita Service Efforts and Accomplishments Reporting: Its Time Has Come--Elementary and Secondary Education GASB Parry, Robert W. Jr., Sharp, Florence Cowan, Vreeland, Janet, and Wallace, Wanda A. Service Efforts and Accomplishments Reporting: Its Time Has Come-- Fire Department Programs, GASB, Norwalk, CT, 1991; Wallace, Wanda A. Service Efforts and Accomplishments Reporting: Its Time Has Come--Mass Transit, GASB, Norwalk, CT, 1991; Hyman, William A., Alfelor, Roman M., and Allen, Joan A. Service Efforts and Accomplishments Reporting: Its Time Has Come--Road Maintenance, GASB, Norwalk, CT, 1993; Drebin, Allan and Brannon, Marguerite Brannon. Service Efforts and Accomplishments Reporting: Its Time Has Come--Police Department Programs, GASB, Norwalk, CT, 1992; Carpenter, Vivian L., Ruchala, Linda, and Walker, John B. Service Efforts and Accomplishments Reporting: Its Time Has Come--Public Health, GASB Norwalk, CT, 1991; Rubin, Marc A. Service Efforts and Accomplishments Reporting: Its Time Has Come--Sanitation Collection and Disposal, GASB, Norwalk, CT, 1991; Burnaby, Priscilla A. and Hershold, Susan H. Service Efforts and Accomplishments Reporting: Its Time Has Come--Water and Wastewater Treatment, GASB, Norwalk, CT, 1990
  • Governmental Accounting Standards Board (GASB) . 1994 . Concept Statement No. 2: Service Efforts and Accomplishments Reporting , Norwalk, CT : GASB . GASB. Exposure Draft on Concepts Related to Service Efforts and Accomplishments Reporting, GASB, Norwalk, CT, 1993; GASB. Preliminary Views on Concepts Related to Service Efforts and Accomplishments Reporting, GASB, Norwalk, CT, 1993
  • Epstein , Paul D. 1992 . Get Ready: The Time for Performance Measurement Is Finally Coming . Public Administration Review , 52 September/October : 513 – 519 .
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  • Wholey , Joseph and Hatry , Harry P. 1992 . The Case for Performance Monitoring . Public Administration Review , 52 November/December : 604 – 610 .
  • Office of Management and Budget . 1991 . Guidance on Form and Content of Financial Statements on FY 1991 Financial Activity , Washington, DC : Executive Office of the President, Publication Services . (OMB Bulletin 91-15)
  • Wholey and Hatry . Op. Cit. ,
  • Epstein . Op. Cit. ,
  • Buschor , Ernst and Schedler , Kuno , eds. 1991 . Perspectives on performance Measurement and Public Sector Accountability , Berne : Paul Haupt Publishers . Switzwerland Institute of Public Finance and Fiscal Law University of St Gallen, Switzerland, Vol, 71)
  • Governmental Accounting Standards Board (GASB) . 1987 . Concepts Statement No. 1: Objectives of Financial Reporting (GASBCS 1) , 77 Stamford, CT : GASB .
  • Hatry , Fountain , Sullivan and Kremer . Op. Cit. ,
  • Hatry , Harry P. , Morley , Elaine , Barbour , George P. Jr. and Pajunen , Steven M. 1991 . Excellence in Managing Practical Experiences from Community Development Agencies , Washington, DC : The Urban Institute Press .
  • Hatry , Fountain and Sullivan , Kremer . Op. Cit. ,
  • Ibid.
  • Brace , Paul K. , Elkin , Robert , Robinson , Daniel D. Robinson and Steinberg , Harold I. Steinberg . 1980 . Reporting of Service Efforts and Accomplishments , Stamford, CT : Financial Accounting Standards Board (FASB) .
  • Committee on Nonprofit Entities’ Performance Measures . 1989 . Measurement of Performance of Nonprofit Organizations , Sarasota, FL : American Accounting Association .
  • Duquette , Dennis J. and Stowe , Alexis . 1992 . Enter the Era of Performance Measurement Reporting . The Government Accountants Journal , 41 : 17 – 26 .
  • Hatry , Fountain , Sullivan and Kremer . Op. Cit. ,
  • Governmental Accounting Standards Board (GASB) . Concept Statement No. 1, Op. Cit. , 62
  • Bavon , Aloysius . 1995 . Innovations in Performance Measurement Systems: A Comparative Perspective . The International Journal of Public Administration SEA , Special Issue
  • Skowronek , Stephen . 1982 . Building a New American State: The Expansion of National Administrative Capacities, 1877-1920 , Cambridge, , U. K. : Cambridge University Press .
  • Smith, Kimberly J. and Wallace, Wanda A. “Incentive Effects of Service Efforts and Accomplishments Performance Measures: A Need for Experimentation.” The International Journal of Public Administration, SEA Special Issue, 1995; Texas Governor's Office of Budget and Planning. “Strategic Planning and Budgeting in the “New Texas”: Putting Service Efforts and Accomplishments to Work.” The International Journal of Public Administration, SEA Special Issue, 1995.
  • Smith , Peter . 1992 . Negative Political Feedback: An Examination of the Problem of Modelling Political Responses in Public Sector Effectiveness Auditing . Accounting, Auditing & Accountability Journal , 3 : 5 – 20 . Smith, Peter. “On the Unintended Consequences of Publishing Performance Data in the Public Sector.” The International Journal of Public Administration, SEA Special Issue, 1995; Smith, Peter. “The Use of Performance Indicators in the Public Sector.” The Journal of the Royal Statistical Society 153 (1990): 53-72
  • Jones , Rowan . 1994 . “ An Indictment of Performance Measurement in the Public Sector ” . In Perspectives on Performance Measurement and Public Sector Accounting , Edited by: Buschor , Ernst and Schedler , Kuno . Berne, Switzerland : Paul Haupt Publishers .
  • Sharifi , Sundi and Bovaird , Tony . 1995 . The Financial Management Initiative in the U.K. Public Sector: The Symbolic Role of Performance Reporting . The International Journal of Public Administration , SEA Special Issue
  • Hatry , Fountain , Sullivan and Kremer . Op. Cit. ,
  • Ibid.
  • Schrader , Richard W. 1995 . An Empirical Investigation into the Decision Usefulness of Service Efforts and Accomplishments Measurements . The International Journal of Public Administration , SEA Special Issue
  • Brown , Ken W. 1995 . Group Selection of Service Efforts and Accomplishments Indicators for Colleges . The International Journal of Public Administration , SEA Special Issue
  • Riley , Anne Curtin . 1995 . Reporting of Performance Measures for Federal Agencies: The Initial Impact of the Chief Financial Officer Act of 1990 . The International Journal of Public Administration , SEA Special IssueHatry, Fountain, Sullivan, and Kremer, Op. Cit.
  • Ahnell , Leif , Davidson , Linda and McKenzie , Karen . 1995 . Case Note: A First Experience with SEA Reporting . The International Journal of Public Administration , SEA Special Issue
  • Harris , Jean . 1994 . Service Efforts and Accomplishments Reporting: A GASB Series . American Review of Public Administration , 24 March : 123 – 128 .
  • Lawrence , Carol M. and Kurtenbach , James M. 1995 . Medicare Reimbursement, Debt Financing, and Measures of Service Efforts and Accomplishments in the Healthcare Industry . The International Journal of Public Administration , SEA Special Issue

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