How might normative and mimetic pressures improve local government service performance reporting?

Carolyn J. Cordery, Prae Keerasuntonpong

Research output: Contribution to journalArticlepeer-review

Abstract

Increasingly, public sector organisations are being encouraged or required to provide service performance information in addition to financial statements. Yet, reporting is often inferior, as shown by this example of local governments in New Zealand. Poor quality reporting has led to different initiatives to improve service performance reporting quality, and this study investigates the effectiveness of three initiatives undertaken by the Auditor-General. Drawing on contemporary institutional and legitimacy theories, we find that normative pressure in tandem with threats to legitimacy is influential in improving service performance reporting. However, despite mimetic examples also being used, the analysis shows it is an ineffective tool in the New Zealand local government context.
Original languageEnglish
Number of pages32
JournalAccounting and Finance
VolumeEarly online
Early online date13 Dec 2016
DOIs
Publication statusE-pub ahead of print - 13 Dec 2016

Bibliographical note

© 2016 AFAANZ.

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