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Article
Publication date: 1 March 2009

Kathryn Kloby

The purpose of this exploratory research is to identify key motivations, administrative costs, and instrumental benefits of translating data-rich budgets into user-friendly…

Abstract

The purpose of this exploratory research is to identify key motivations, administrative costs, and instrumental benefits of translating data-rich budgets into user-friendly reports for citizens. This research draws from interviews with chief financial officers in local governments that are recognized by the Government Finance Officers Association for preparing additional financial reports that appeal to a citizen-based audience. Candid discussions and thoughtful reflections of respondents demonstrate that chief financial officers play a leading role in determining the style and extent to which financial information is communicated to external audiences. The research suggests that adopting this form of financial reporting, however, does not necessarily have an impact on citizen participation in the budget process. Recommendations from the point of view of the research participant are presented for practitioners interested in implementing citizen-based financial reporting. The research concludes with a discussion of the state of practice of citizen-based financial reporting of the research sample and areas for future study.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 21 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 October 2005

Marc Holzer and Kathryn Kloby

Purpose – This paper seeks to present an overview of the state‐of‐the‐art of public performance measurement in the USA. The growing degree of sophistication of performance…

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Abstract

Purpose – This paper seeks to present an overview of the state‐of‐the‐art of public performance measurement in the USA. The growing degree of sophistication of performance measurement tools is highlighted as well as some of the current challenges associated with implementing meaningful performance measurement systems. More importantly, models where citizens participate directly in the process of assessing and measuring the performance of government are introduced. Overall, this article aims to address the following questions: what is the state‐of‐the‐art of public performance measurement? How are citizens adding meaning to the performance measurement process? Design/methodology/approach – This paper offers a literature review that assesses the state of practice of performance measurement as a tool for management. In addition to highlighting the value of this management tool, models of citizen‐driven performance measurement are offered as strategies for measuring what matters to citizens. Findings – While there are challenges associated with implementing systems of performance measurement, evidence shows that including citizens in the process adds value to the overall process. Originality/value – This paper assesses the state‐of‐the‐art and utility of public performance measurement. Strategies and models are offered to bridge the interests of public managers and citizens in the process. These approaches, or modified versions, can be adopted and implemented in many contexts and may serve as useful tools for the international community.

Details

International Journal of Productivity and Performance Management, vol. 54 no. 7
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 1 March 2009

Kathe Callahan and Kaifeng Yang

Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 21 no. 2
Type: Research Article
ISSN: 1096-3367

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