A Value-For-Money Pathway: A Two-Country Case Study of Performance Reporting

Aucoin, P. (1990) ‘Administrative Reform in Public Management: Paradigms, Principles, Paradoxes and Pendulums’, Governance 3(2): 115–137.

Australian Accounting Research Foundation (1991) Financial Reporting by Government Departments, Discussion Paper 16. Melbourne: Australian Accounting Research Foundation.

Australian Broadcasting Corporation (ABC) (1998) Shrinking Democracy. Available online: http://www.abc.net.au/rn/talks/bbing/stories/s13971.htm[Access date: 7 January 1999].

Board of Audit of Japan (BOA) (1997) Kaikei Kensa-in: Kuni no Zaisei Kantoku Kikan to shite, Heisei 9 Nendo Ban (Board of Audit: As a National Financial Supervisory Body, 1997 edition). Tokyo: Government of Japan. (in Japanese.)

Board of Audit of Japan (BOA) (1999), Audit Activities. Available online: http://www.jbaudit.admix.go.jp/engl/engl2/aactiv/frame00.htm [Access date: 27 July 1999].

Broadbent, J. and Guthrie, J. (1992) ‘Changes in the Public Sector: A Review of Recent “Alternative’ Accounting Research”’, Accounting, Auditing and Accountability Journal 5 (2): 3–1.

Cheng, R. (1994) ‘A Politco-Economic Model of Government Accounting Policy Choice’, Research in Governmental and Nonprofit Accounting 8: 39–68.

Common, R. , Flynn, N. and Mellon, E. (1993) Managing Public Services: Competition and Decentralisation. Oxford: Butterworth-Heinemann.

Considine, M. (1990) ‘Managerialism Strikes Out’, Australian Journal of Public Administration 49 (2): 166–178.

Considine, M , and Painter, M. (eds) (1997) Managerialism: The Great Debate. Melbourne: Melbourne University Press.

Covaleski, M.A. and M.W. Dirsmith, M.W. (1990) ‘Dialectic Tension, Double Reflexivity and the Everyday Accounting Researcher: On Using Qualitative Methods’, Accounting, Organizations and Society 15(6): 543–573.

Farnham, D. and Horton, S. (eds) (1996) Managing the New Public Services, 2nd edn. Basingstoke: Macmillan.

Federal Accounting Standards Advisory Board (FASAB) (1997) Federal Financial Accounting Concepts and Standards-Original Statements — Volume 1. Washington, D.C.: FASAB.

Flynn, N. (1990) Public Sector Management. Hemel Hempstead: Harvester Wheatsheaf.

Greiner, J. (1996) ‘Positioning Performance Measurement for the Twenty-First Century’, in A. Halachmi and G. Bouckaert (eds) Organizational Performance and Measurement in: The Public Sector: Toward Service, Effort and Accomplishment Reporting. Westport, CT: Quorum Books.

Guthrie, J. (1994) ‘Measuring the Financial and Non-Financial Performance of Public Business Enterprises’, in J. Guthrie (ed.) (1995) Making the Australian Public Sector Count in the 1990s. North Sydney: IIR Conferences.

Guthrie, J. (ed.) (1995) Making the Australian Public Sector Count in the 1990s. North Sydney: IIR Conferences.

Guthrie, J. (1998) ‘Accrual Accounting in the Public Sector?’, Financial Accountability and Management 14 (1): 1–19.

Guthrie, J. , Olson, O. and Humphrey, C. (1999) ‘Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward’, Financial Accountability and Management 15 (3 & 4): 209–228.

Haas, P. (1992) ‘Introduction: Epistemic Communities and International Policy Coordination’, International Organization 46 (1): 1–35.

Halachmi, A. (1996) ‘Promises and Possible Pitfalls on the Way to SEA Reporting’, in A. Halachmi and G. Bouckaert (eds) Organizational Performance and Measurement in: The Public Sector: Toward Service, Effort and Accomplishment Reporting. Westport, CT: Quorum Books.

Halachmi, A. (1999) ‘Mandates Performance Measurement: A Help or Hindrance’, National Productivity Review 18 (2): 59–67.

Halachmi, A. and Bouckaert, G. (eds) (1996) ‘Organizational Performance and Measurement’ in: The Public Sector: Toward Service, Effort and Accomplishment Reporting. Westport, CT: Quorum Books.

Halligan, J. and Power, J. (1992) Political Management in the 1990’s. Melbourne: Oxford University Press.

Harris, A. (1995) ‘Reporting on Performance: Financial and Non-Financial Information’ in Public Accounts Committee, Proceedings of the Seminar on Annual Reporting in the NSW Public Sector: the Best is yet to Come, Report No. 92. Sydney: Parliament NSW.

Harris, T. (1998) ‘Called to Account: Contracting and Responsibility’, Australian CPA 68 (12): 40–43.

Hatry, H. , Sullivan, J. , Fountain, J. and Kremer, L. (eds) (1990) Service Efforts and Accomplishments Reporting: Its Time Has Come. Norwalk, CT: Government Accounting Standards Board.

Heady, F. (1996) Public Administration: A Comparative Perspective. New York: Marcel Drekker.

Heald, D. and Dowdall, A. (1999) ‘Capital Charging as a VFM Tool in Public Services’, Financial Accountability and Management 15(3, 4): 229–235.

Hirst, P. and Khilnani, S. (eds) (1996) Reinventing Democracy. London: Blackwell.

Hokkaido Government (1998a) Zaisei Jokyo (Financial Status), No. 101. Sapporo: Hokkaido Government (in Japanese).

Hokkaido Government (1998b) Special Issue ‘Time Assessment’. Available online: http://www.pref.hokkaido.jp/soumu/sm-thsho/index-e.html [Access date: 12 November 1999].

Hopwood, A. (1985) ‘The Tales of a Committee that Never Reported: Disagreements on Intertwining Accounting with the Social’, Accounting, Organizations and Society 10: (3): 361–377.

Hood, C. (1995) ‘The “New Public Management” in the 1980’s: Variations on a Theme’, Accounting, Organizations and Society 20(2/3): 93–109.

Humphrey, C. and Guthrie, J. (1996) ‘Trends and Contradictions in Public Sector Financial Management Developments in Australia and Britain’, Research in Governmental and Nonprofit Accounting 9 (2): 30–49.

Kaplan, R. and Norton, D. (1992) ‘The Balanced Scorecard — Measures that Drive Performance’, Harvard Business Review (Jan.–Feb.): 71–79.

Koch, R. (1999) ‘New Public Management and Management Education: Foundations of Successful Management Reform’, Australian Journal of Public Administration 58(3): 97–100.

Kokubu, K. , K. Shiba , Yukata Kato and Hiroshi Okano (1998) ‘A Runner a lap Behind in the Race for Public Sector Financial Management Reform: The Japanese Case’, in O. Olson , J. Guthrie and C. Humphrey (eds) Global Warning: Debating International Developments in New Public Financial Management. Oslo: Cappelen Akademisk Forlang.

Laughlin, R. and Pallot, J. (1998) ‘Trends, Patterns and Influencing Factors: Some Reflections’, in O. Olson , J. Guthrie and C. Humphrey (eds) Global Warning: Debating International Developments in New Public Financial Management. Oslo: Cappelen Akademisk Forlang.

Luder, K. (1992) ‘A Contingency Model of Governmental Accounting Innovations in the Political–Administrative Environment’, Research in Governmental and Nonprofit Accounting 7: 99–127.

McDonald, S. (1996) ‘Service Efforts and Accomplishments? Leading the Way in Improving Performance Measurement Within the NSW State Government’, Address to the Australian Society of Certified Practicing Accountants (NSW Division). Available online: http://www.occg.nsw.gov.au/seaspe.pdf [Access date: 3 February 1999].

Midwinter, A. (1994) ‘Developing Performance Indicators for Local Government: The Scottish Experience’, Public Money and Management 14(2): 37–43.

Moon, M. and Ingraham, P. (1998) ‘Shaping Administrative Reform and Governance: An Examination of the Political Nexus Triads in Three Asian Countries’, Governance: An International Journal of Policy and Administration 11(1): 77–100.

Miller, P. (1996) ‘Dilemmas of Accountability: The Limits of Accounting’, in P. Hirst and Khilnani, S. (eds) Reinventing Democracy. London: Blackwell.

Office of the Council on the Cost of Government (OCCG) (1996) First Report. Sydney: Council on the Cost of Government.

Office of the Council on the Cost of Government (OCCG) (1997a) Reports of Service Efforts and Accomplishments in the NSW Government. On-line, available: http://www.occg.nsw.gov.au/publicat/serefort/SEACONT.HTM [Access date: 23 February 1999.]

Office of the Council on the Cost of Government (OCCG) (1997b) Third Report. Sydney: Council on the Cost of Government.

Office of the Council on the Cost of Government (OCCG) (1997c) Fourth Report. Sydney: Council on the Cost of Government.

Office of the Council on the Cost of Government (OCCG) (1998a) Fifth Report. Sydney: Council on the Cost of Government.

Office of the Council on the Cost of Government (OCCG) (1998b) Sixth Report. Sydney: Council on the Cost of Government.

Office of Audit Commissioners of Hokkaido Government (1999) Heisei 10 Nendo Ban Kansa no Aramashi (The Outline of Audit in Fiscal Year 1998), April (in Japanese). Sapporo: Hokkaido Government.

Olson, O. , Guthrie, J. and Humphrey, C. (eds) (1998) Global Warning: Debating International Developments in New Public Financial Management. Oslo: Cappelen Akademisk Forlang.

Painter, M. (1988) ‘Public Management: Fad or Fallacy?’, Australian Journal of Public Administration 47 (1): 1–3.

Parker, L. and Guthrie, J. (1993) ‘The Australian Public Sector in the 1990s: New Accountability Regimes in Motion’, Journal of International Accounting Auditing and Taxation 2 (1): 59–81.

Peters, G. (1990) ‘The Necessity and Difficulty of Comparison in Public Administration’, Asian Journal of Public Administration 12 (1): 3–28.

Peters, G. and Pierre, J. (1998) ‘Governance without Government? Rethinking Public Administration’, Journal of Public Administration Research and Theory 8 (2): 203–244.

Pierce, J. and N. Puthucheary , (1997) ‘Using Performance Measures to Drive Change within the Public Sector’, Paper presented to Performance Measures for Government Conference, 12 March, Sydney. Available online: http://www.treasury.nsw.gov.au/. [Access date: 20 January 1999].

Policy Assessment Commission (1999) Heisei 11 Nendo Seisaku Hyoka no Jissi Kekka (Result of Policy Assessment for Fiscal Year 1999) (in Japanese). Sapporo: Hokkaido Government.

Pollitt, Christopher (1990) Managerialism and the Public Services: Cuts or Cultural Change in the 1990s? Oxford: Blackwell.

Public Services and Merit Protection Commission (PSMPC) (1997) Beyond Beancounting: Effective Financial Management in the APS— 1998 and Beyond. Canberra: Commonwealth of Australia.

Rhodes, R. (1998) ‘Different Roads to Unfamiliar Places: UK Experience in Comparative Perspective’, Australian Journal of Public Administration 57 (4): 19–31.

Saint-Martin, D. (1998) ‘The New Managerialism and the Policy Influence of Consultants in Government’, Governance: An International Journal of Policy and Administration 11 (3): 319–356.

Scapens, R. (1990) ‘Researching Management Accounting Practice: The Role of Case Study Methods’, British Accounting Review 2: 259–281.

Trosa, S. (1997) ‘The Era of Post-Managerialism’, in M. Considine and M. Painter (eds) Managerialism: The Great Debate. Melbourne: Melbourne University Press.

United States General Accounting Office (1992) Program Performance Measures: Federal Agency Collection and Use of Performance Data, Report GAO/GGD-92–65. Washington: United States General Accounting Office.

Van Wolferen, K. (1994) The False Realities of a Politicized Society (in Japanese). Tokyo: Mainichi-Shinbunsha.

Walker, R. (1998) ‘Service Efforts and Accomplishments: Law, Order and Public Safety’ in Standing Committee on Law and Justice (1998), Proceedings of the Conference on Crime Prevention Costs and Benefits, Report No. 11. Sydney: Parliament of NSW.

Walker, R. (1999) Reporting on Service Efforts and Accomplishments in the NSW Public Sector. Sydney: Council on the Cost of Government.

Wanna, J. , O’Faircheallaigh, C. and Weller, P. (1992) Public Sector Management in Australia. Sydney: Macmillan.

Williams, B. (1998) ‘Performance Measurement and the Search for Meaning’, Evaluation News and Comment 7 (2): 20–22.

Zifcak, S. (1997) ‘Managerialism, Accountability and Democracy: A Victorian Case Study’, Australian Journal of Public Administration 56(3): 106–119.