City Performance Reporting: A Test of Political and Economic Incentives
Ken A. Smith
Pepperdine University
Abstract: This study examines city governmentsÂ’ reporting of performance measures and tests various political and economic factors that are expected to be associated with the citiesÂ’ extent of performance reporting. This study is the first to develop and test an entity-wide measure of the extent of governmental performance reporting. The validity of the measures of the extent of reporting is supported by several analyses. This study develops and tests eight hypotheses regarding political and economic factors that theoretically should influence the extent of performance reporting. Five of the variables used to test these hypotheses have been used frequently in prior research. Three newer variables were used to capture the hypothesized influence of Newspapers, Fiscal stress, and Internal auditors. The results of the hypotheses tests show support for Newspapers and Median voters. Debt was significant but negative. Potential limitations and opportunities for further research were identified
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