“…In the United Kingdom, a 1994 report presented to the Parliament by the UK Treasury was titled “Whole of Government Resource Account” (HM Treasury, 1994, p. 11); four years later, the same agency released another paper “Whole of Government Accounts” (HM Treasury, 1998). In Australia, in 1992, the Council of Australian Governments (COAG) was constituted to allow “leaders and central agencies to discuss and coordinate policy frameworks from a whole‐of‐government perspective” (Hendy, 1996, p. 111), and the record of the COAG mentions WG (COAG, 1992). At the sub‐national level, a review of WG activities was conducted in 1998 for the Premier's Department of New South Wales and was published with the official title “Whole of Government Strategy Project” (Premier's Department of New South Wales, 1998).…”