This paper examines the rise and use of balanced scorecard performance measurement systems in Australian government departments. Through a survey of all Australian federal, state and territory government departments we find that Australian government departments include a broad set of financial...

This paper aims to identify and quantify different means of improving performance management in the public sector by examining the reporting practices of local governments. It emphasizes the public interest in reporting and the need to provide relevant and meaningful information to stakeholders....

The effectiveness of accounting information system (AIS) in public sector organization (PSO) is well recognized to play an important part in obtaining sustainable performance (SP). Nevertheless, the effectiveness of AIS cannot achieve the SP on its own due to the rapid changing in the global...