|
Voluntary Performance Reporting of Service Efforts and Accomplishments (SEA) by State Agencies
Rita H. Cheng, University of Wisconsin - Milwaukee
Kenneth A. Smith, Willamette University
Ola M. Smith, Western Michigan University
ABSTRACT. We examine the performance reporting of government agencies. Specifically we investigate service efforts and activities (SEA) reporting by state departments of transportation and corrections (prisons) for all 50 states. Although governments have been involved inperformance reporting for some time, accounting research has mostly focused on performance reporting of nongovernmental units. We contribute to the accounting research by providing evidence on both the level and drivers of performance reporting. This study is particularly relevant since the Governmental Accounting Standards Board is considering standardization of performance reporting. Our results show that performance reporting while not driven by a state variable, does vary by state agencies and criterion reported. This study contributes to both the accounting and public administration literature on performance reporting.
Full-Text is no longer available online. Please contact the author(s) for more information about this manuscript.
Back to Session Listing
|