Performance activities, including external reporting, remain a hot topic among policy-makers, standard-setters, government managers and citizens. While there is still a long way to go, the quality and quantity of city performance reporting has improved substantially over the past 10 years. We...

While we have witnessed much success in the development and use of performance measures,adversarial journalism is one reason government managers do not publicly report their performance. The Governmental Accounting Standards Board (GASB) argues that communicating both financial and nonfinancial...

Performance reporting continues to receive considerable attention from standard setters, professional organizations and academia. The issue is complex, given the importance of accountability to government agencies and the many competing demands placed on government managers. Using the...

Purpose: This paper summarizes the emergency measures taken by Canada in response to the COVID-19 pandemic, and discusses the key political, economic, and social factors that influenced the design of these measures. Design/methodology/approach: This paper collects the announcement of emergency...

We examined the population of audited financial reports from all of Washington State's 292 School Districts via the State Auditor's Office. We found that 19 percent of school districts do not produce audited financial statements, and an additional 34 percent have problems ranging from relatively...