Access the full text.
Sign up today, get DeepDyve free for 14 days.
C. Umashev, R. Willett (2008)
Challenges to Implementing Strategic Performance Measurement Systems in Multi-Objective Organizations: The Case of a Large Local Government AuthorityInternational Accounting eJournal
I. Lapsley (1999)
Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity?Financial Accountability and Management, 15
E. Ferlie, L. Ashburner, L. Fitzgerald, A. Pettigrew (1996)
The New Public Management in Action
B. Sharma, D. Gadenne (2011)
Balanced Scorecard Implementation in a Local Government Authority: Issues and ChallengesAustralian Journal of Public Administration, 70
B. Sharma, J. Wanna (2005)
Performance measures, measurement and reporting in government organisationsInternational Journal of Business Performance Management, 7
Linda Kaboolian (1998)
The New Public Management: Challenging the Boundaries of the Management vs. Administration DebatePublic Administration Review, 58
J. Guthrie, O. Olson, C. Humphrey (1999)
Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways ForwardFinancial Accountability and Management, 15
Z. Hoque (2005)
Securing institutional legitimacy or organizational effectiveness? A case examining the impact of public sector reform initiatives in an Australian local authority
J. Broadbent, J. Guthrie (1992)
Changes in the Public Sector: A Review of Recent“Alternative” Accounting ResearchAccounting, Auditing & Accountability Journal, 5
C. O'Faircheallaigh, J. Wanna, P. Weller
Public Sector Management in Australia: New Challenges, New Directions
C. Ittner, D. Larcker (1998)
Innovations in Performance Measurement: Trends and Research ImplicationsJournal of Management Accounting Research, 10
GRI
Sector Supplement for Public Agencies: Pilot Version 1.0
Ken Cavalluzzo, C. Ittner (2004)
Implementing Performance Measurement Innovations: Evidence from GovernmentAccounting Organizations and Society, 29
Robert Simons (1987)
Accounting control systems and business strategy: An empirical analysisAccounting Organizations and Society, 12
M. Vickers, A. Kouzmin (2001)
New managerialism and Australian police organizations: A cautionary research noteInternational Journal of Public Sector Management, 14
C. Hood (1991)
A PUBLIC MANAGEMENT FOR ALL SEASONSPublic Administration, 69
I. Lapsley, A. Pettigrew (1994)
MEETING THE CHALLENGE: ACCOUNTING FOR CHANGEFinancial Accountability and Management, 10
C. Adams, Geoffrey Frost (2008)
Managing Social and Environmental Performance: Do Companies Have Adequate Information?Australian Accounting Review, 17
Sven Modell (2005)
Performance Management in the Public Sector: Past Experiences, Current Practices and Future ChallengesAustralian Accounting Review, 15
GRI
G3 Sustainability Reporting Guidelines
Commonwealth of Australia
Social Responsibilities of Commonwealth Statutory Authorities and Government Business Enterprises
William Messier (2009)
Auditing, Trust and Governance: Developing Regulation in EuropeEuropean Accounting Review, 18
A. Ball, J. Bebbington (2008)
Editorial: Accounting and Reporting for Sustainable Development in Public Service OrganizationsPublic Money & Management, 28
Colin Clark, D. Corbett (1999)
Reforming the public sector : problems and solutions
R. Dunford, T. Bramble, C. Littler (1998)
Gain and Pain: The Effects of Australian Public Sector Restructuring, 21
D. English (1996)
Levers of ControlThe internal auditor, 53
D. Otley (1980)
The contingency theory of management accounting: Achievement and prognosisAccounting Organizations and Society, 5
M. Bevir, R.A.W. Rhodes, P. Weller
Traditions of governance: interpreting the changing role of the public sector
A. Bellringer, A. Ball, R. Craig (2011)
Reasons for sustainability reporting by New Zealand local governmentsSustainability Accounting, Management and Policy Journal, 2
I. Lapsley, Elisabeth Wright (2004)
The diffusion of management accounting innovations in the public sector: a research agendaManagement Accounting Research, 15
R. Kaplan, D. Norton (2001)
Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part IIAccounting Horizons, 15
S. Cooper, G. Pearce (2011)
Climate change performance measurement, control and accountability in English local authority areasAccounting, Auditing & Accountability Journal, 24
R. Kaplan, D. Norton (1998)
The Balanced ScorecardTechnometrics, 40
M. Pendlebury, Yusuf Karbhari (1997)
Management and Accounting Developments in Executive AgenciesFinancial Accountability and Management, 13
A. Ball, Suzana Grubnic, J. Birchall (2014)
Sustainability accounting and accountability in the public sector
A. Ho, A. Ni (2005)
Have Cities Shifted to Outcome-Oriented Performance Reporting? - a Content Analysis of City BudgetsPublic Economics eJournal
I. Lapsley (1994)
Responsibility accounting revived? Market reforms and budgetary control in health careManagement Accounting Research, 5
Federica Farneti (2009)
Balanced scorecard implementation in an Italian local government organizationPublic Money & Management, 29
R.S. Kaplan, D.P. Norton
The Strategy Focussed Organization
Jodie Moll, Z. Hoque (2008)
New organizational forms and accounting innovations: The specifier/provider model in the Australian public sectorJournal of Accounting & Organizational Change, 4
C. Ryan, P. Walsh (2004)
Collaboration of public sector agencies: reporting and accountability challengesInternational Journal of Public Sector Management, 17
C. Ittner, D. Larcker, Marshall Meyer (2003)
Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced ScorecardManagerial Accounting
W. Powell, Paul DiMaggio (1993)
The New Institutionalism in Organizational AnalysisAdministrative Science Quarterly, 38
Z. Hoque, S. Arends, Rebecca Alexander (2004)
Policing the police serviceAccounting, Auditing & Accountability Journal, 17
KPMG
Sustainability Reporting in Australia
J. Guthrie (1999)
A critique of the application of accrual accounting to the public sector
Robert Simons (1999)
Performance Measurement and Control Systems for Implementing Strategy: Text and Cases
J. Unerman, J. Bebbington, B. O'Dwyer
Sustainability Accounting and Accountability
L. English, J. Guthrie (2001)
Emasculating Public Accountability in the Name of Competition: Transformation of State Audit in VictoriaPolitical Economy: Structure & Scope of Government eJournal
R. Gibson, J. Guthrie
Recent environmental disclosures in annual reports of Australian public and private sector organizations
C. Chapman (1997)
Reflections on a contingent view of accountingAccounting Organizations and Society, 22
C. Hood (1995)
The “new public management” in the 1980s: Variations on a themeAccounting Organizations and Society, 20
Paul DiMaggio, W. Powell (1983)
THE IRON CAGE REVISITED:The New Economic Sociology
Z. Hoque (2005)
Securing institutional legitimacy or organizational effectivenessInternational Journal of Public Sector Management, 18
P. Monaghan
Sustainability in Austerity
R. Burritt, Stephen Welch (1997)
Accountability for environmental performance of the Australian Commonwealth public sectorAccounting, Auditing & Accountability Journal, 10
Z. Hoque, W. James (2000)
Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational PerformanceJournal of Management Accounting Research, 12
Sven Modell (2001)
Performance measurement and institutional processes: a study of managerial responses to public sector reformManagement Accounting Research, 12
L. Parker, Graeme Gould (1999)
Changing public sector accountability: critiquing new directionsAccounting Forum, 23
R. Burritt, Stephen Welch (1997)
Australian Commonwealth Entities: An Analysis of Their Environmental DisclosuresAbacus, 33
M. Bevir, R. Rhodes, P. Weller (2003)
Traditions of Governance: Interpreting the Changing Role of the Public Sector in Comparative and Historical Perspective - eScholarship, 81
Z. Hoque, C. Adams (2011)
The Rise and Use of Balanced Scorecard Measures in Australian Government DepartmentsERN: Other Organizations & Markets: Decision-Making in Organizations (Topic)
A. Hopwood (2009)
Accounting and the environmentAccounting Organizations and Society, 34
J. Lane (2000)
New public management
Z. Hoque, Jodie Moll (2001)
Public sector reform – Implications for accounting, accountability and performance of state‐owned entities – an Australian perspectiveInternational Journal of Public Sector Management, 14
C. Hood, G. Peters (2004)
The Middle Aging of New Public Management: Into the Age of Paradox?Journal of Public Administration Research and Theory, 14
Federica Farneti, J. Guthrie (2008)
Sustainability reporting by Australian public sector organisations: Why they reportAccounting Forum, 33
KPMG International
Survey of Corporate Responsibility Reporting
K. Langfield-Smith (1997)
Management control systems and strategy: A critical review☆Accounting Organizations and Society, 22
R.S. Kaplan, D.P. Norton
The balanced scorecard: measures that drive performance
T. Malmi
Balanced scorecard in Finnish companies: a research note
ANAO
Application of the Outcome and Outputs Framework
The State Government of Queensland
A Guide to the Queensland Government Performance Management Framework
Society for Knowledge Economics
Australian Guiding Principles on Extending Performance Management
W. Funnell, K. Cooper, Janet Lee (1998)
Public Sector Accounting and Accountability in Australia
DPMC
Requirements for Annual Report for Departments, Executive Agencies and FMA Act Bodies
Merry Herawaty, Z. Hoque (2007)
Disclosure in the annual reports of Australian government departments : a research note.Journal of Accounting & Organizational Change, 3
L. Parker, J. Guthrie (1993)
The Australian public sector in the 1990s: New accountability regimes in motionJournal of International Accounting, Auditing and Taxation, 2
J. Guthrie, Federica Farneti (2008)
GRI Sustainability Reporting by Australian Public Sector OrganizationsPublic Money & Management, 28
Robert Kaplan, D. Norton (1996)
The Balanced Scorecard: Translating Strategy into Action
J. Dixon, A. Kouzmin (1994)
The Commercialization of the Australian Public Sector: Competence, Elitism or Default in Management Education?International Journal of Public Sector Management, 7
Economist Intelligence Unit
Global Trends in Sustainability Performance Management
C.D. Ittner, D.F. Larcker, M.V. Rajan
The choice of performance measures in annual bonus contracts
R.L. Burritt, S. Welch
Annual reports of Australian Commonwealth authorities: an analysis of their environmental disclosures
R. Common (1998)
Convergence and transfer: a review of the globalisation of new public managementInternational Journal of Public Sector Management, 11
Commonwealth of Australia
Public Business in the Public Interest: An Inquiry into Commercialisation in the Commonwealth Public Sector
Robert Simons (1990)
The role of management control systems in creating competitive advantage: New perspectives☆Accounting Organizations and Society, 15
DFA
Performance Reporting Under Outcomes & Outputs
Purpose – This article identifies current performance measurement practice within state, territory and federal government departments in Australia with a particular emphasis on the importance of sustainability performance measures. Whilst voluntary sustainability reporting by private sector organisations aligned, for the most part, with Global Reporting Initiative (GRI) guidelines is growing, there is little sustainability reporting by organisations in the public sector. This raises questions as to the extent to which public sector sustainability performance is managed. This research aims to assess the use of sustainability performance measures for supporting organisational performance improvement. Design/methodology/approach – A mail out survey approach has been adopted within government departments. Findings – The performance measures utilised by organisations to a great extent were in the areas of cost efficiency and quality measures and those utilised to least extent were for learning and growth measures and to satisfy legislative requirements and manage programs. Sustainability, environmental or social responsibility measures are the least used performance measures, and those utilised are mainly measures of employee diversity and non‐financial economic aspects that are identified. Practical implications – The public sector is unlikely to adopt comprehensive sustainability performance measures while they remain voluntary and while there is no perceived need to be competitive in these areas. Either mandatory reporting is required or some form of competitive process based on performance measures implemented. Originality/value – The findings make a contribution to the academic literature on sustainability performance measures in public sector organisations and point to policy measures that may lead to improvements in practice.
Sustainability Accounting, Management and Policy Journal – Emerald Publishing
Published: Feb 11, 2014
Keywords: Public sector; Sustainability; Sustainability management; Performance measures
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.