This paper compares the requirements for service performance reporting, contained in the Public Finance Act 1989 and Generally Accepted Accounting Practice (GAAP), with the actual performance information reported by a sample of New Zealand government departments. It suggests that differences...

Purpose – The purpose of this paper is to examine the institutional factors that impact on the integration of the formal model of performance management in New Zealand's public service and the model, or models, in use within different agencies and at different levels within those agencies....