Performance measurement is common in state and local governments. However, having a performance measurement system does not guarantee that results are shared with the citizenry. This study evaluates the relative accessibility of performance information on state government websites. Drawing upon the e-government and bureaucratic paradigms developed by Ho (2002), we find that state governments are more likely to approach reporting of performance information from a bureaucratic perspective than an e-government perspective. Regardless of the paradigm used, however, locating and accessing performance information often is a difficult and frustrating process. We argue that states are missing an opportunity to better manage the government-citizen relationship when they fail to share the results of their performance measurement efforts.

Using tax abatements to spur economic development can be controversial. The potential benefits are stressed when abatements are granted, but subsequent reporting may be insufficient for citizens to hold governments accountable for actual results. We solicited perspectives on tax abatements from three user groups (citizens representing advocacy groups, county board members, and financial analysts) and county officials involved in financial reporting, budgeting, or property tax administration. Users and preparers expressed generally similar views about the need for reporting; however, some differences were evident in the degree of support for reporting specific information items and the format for making information available. We also found that much information desired by users is not available to them currently, and governments may need to create mechanisms to collect information.

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