Performance reporting: Assessing citizen access to performance measures on state government websites

Abstract

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.

Financial reporting, public services and local executives’ re-electability in Indonesia

“…This means that LKPD quality can have an impact on increasing the incumbent electability. This is in accordance with Harris et al (2011) who found that the quality of financial reporting is of positive effect with the trust and participation of the community towards the government, including the possibility to re-elect the clean executives.…”

“…However, there are so many potential problems that might threaten the realization of accountability and reduce the value of post-reform accounting practices, including in the application of accrual, consolidated and fair value-based accounting systems (Stalebrink & Sacco, 2007). Harris et al (2011) found that although most states had published their reports online, due to the low accessibility of the people, the quality of presentation and the procedure for publication of unstructured information, the published reports were not yet fully able contributing to managing relations between the government and citizens, and if this continues it can threaten the trust and participation of the community towards the government.…”

Digitalization, accounting and accountability: A literature review and reflections on future research in public services

“…The earliest papers focused on the information provided on governments’ websites (e.g., Chandler, 1998). Their levels of transparency have attracted steady and enduring attention from scholars in terms of their features and drivers (e.g., Akgül, 2019; Henman & Graham, 2018; Porumbescu, 2016; Wong & Welch, 2004; Yavuz & Welch, 2014), and their implications for public participation and engagement (Bridges et al., 2012; Harris et al., 2011; Porumbescu et al., 2020). A specific category of papers focused on online reports (27), with studies investigating the drivers of the adoption and diffusion of these reports (e.g., Caba Perez et al., 2014; Pina et al., 2010; Rodriguez Bolívar et al., 2007, 2015; Serrano‐Cinca et al., 2009) and their impacts on government–citizen relationships (Harris et al., 2011) or citizens’ preferences (Cohen et al., 2017).…”

“…Running counter to these enthusiastic views on the potential of digitalization, several studies have pointed to the potential difficulties that citizens face in relation to locating and understanding the available information (e.g., Harris et al., 2011; Machova et al., 2018; Sie & Jeng, 2019) and as a result of the poor quality of data, missing relevance of data, and strategic release of data (see Tunney & Thomas, 2015). This may be further exacerbated by open government initiatives and the increasing availability of big data, which require specific skills and statistical knowledge to analyze and transform them into intelligible information (Worthy, 2015).…”

Tax abatement reporting: Perspectives of users and preparers

“…Thus, board members and preparers may be less inclined than others to see government websites as a preferred method of disseminating information. In addition, while interested parties may desire easy web access to government information (Harris, McKenzie, & Rentfro, 2011), responding board members and preparers may be more concerned with operational issues (e.g., developing and maintaining websites and the associated cost of providing such access). More investigation on this topic seems warranted, given the growing reliance on digital communication of financial information of any kind.…”