Output-based management and the management of performance: insights from the Victorian experience

Tyrone M. Carlin

Research output: Contribution to journalArticleResearchpeer-review

Abstract

During the 1990s, the nature of general and financial management practices within the public sectors of many jurisdictions underwent significant change. The Australian state of Victoria represents an example of a jurisdiction in which the extent of change was particularly large. In the context of that state’s adoption of an output-based budgeting and management framework, the development and reporting of performance indicator data became a matter of increased significance in sustaining continuous improvement. This paper reports the results of a study of performance data reported within the Victorian public sector, and highlights problems indicated by high degrees of turnover in inventories of reported indicators over time.
LanguageEnglish
Pages267-283
Number of pages17
JournalManagement accounting research
Volume15
Issue number3
DOIs
Publication statusPublished - 2004

Fingerprint

public sector
management practice
turnover
jurisdiction
indicator
financial management

Keywords

  • new public financial management
  • accrual output-based budgeting
  • performance indicators

Cite this

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Output-based management and the management of performance : insights from the Victorian experience. / Carlin, Tyrone M.

In: Management accounting research, Vol. 15, No. 3, 2004, p. 267-283.

Research output: Contribution to journalArticleResearchpeer-review

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