Keerasuntonpong, Prae; Dunstan, Keitha; Khanna, Bhagwan - In: Journal of Public Budgeting, Accounting & Financial … 26 (2014) 4, pp. 614-642
The statement of service performance is a mandatory report provided by local governments in New Zealand. Despite 20 years' reporting experience, the Office of the Auditor-General (2008) criticised the poor quality of these reports. Past theoretical literature has attempted to develop a framework...