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

  • Prae Keerasuntonpong, Carolyn Cordery
  • Accounting and Finance, December 2016, Wiley
  • DOI: 10.1111/acfi.12252

How can performance reporting be improved in local government?

What is it about?

We consider local government service performance reporting and find it to be lacking in some respects. Normative pressure from the New Zealand Auditor-General along with threats to local government legitimacy was useful in improving service performance reporting, but mimetic examples were not.

Why is it important?

Service performance reporting is difficult to do well and there are calls to have more regulation. This paper looks at means used to improve reporting an analyses reports to see if they worked.


Professor Carolyn J Cordery
Aston University

It was good to work with Prae on this paper to analyse the role of the NZ Auditor General in improving reporting.

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The following have contributed to this page: Professor Carolyn J Cordery