Turmoil in government disclosure: an investigation of budget disclosures in Australia

Tyrone M. Carlin; Nigel Finch

Turmoil in government disclosure: an investigation of budget disclosures in Australia

Tyrone M. Carlin, Nigel Finch

Macquarie Graduate School of Management

Research output: Contribution to journal › Article › peer-review

Abstract

The Australian public sector experiences significant turmoil in performance information disclosures as it adopts New Public Financial Management-oriented changes. While these changes aim to promote greater accountability, we raise concerns about the effectiveness of current disclosures, especially in Victoria, to articulate useful perspectives on performance, due to their high turnover, high novelty and low survival rates.

Original language	English
Pages (from-to)	97-113
Number of pages	17
Journal	Journal of business and management
Volume	13
Issue number	2
Publication status	Published - 2007

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title = "Turmoil in government disclosure: an investigation of budget disclosures in Australia",

abstract = "The Australian public sector experiences significant turmoil in performance information disclosures as it adopts New Public Financial Management-oriented changes. While these changes aim to promote greater accountability, we raise concerns about the effectiveness of current disclosures, especially in Victoria, to articulate useful perspectives on performance, due to their high turnover, high novelty and low survival rates.",

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AB - The Australian public sector experiences significant turmoil in performance information disclosures as it adopts New Public Financial Management-oriented changes. While these changes aim to promote greater accountability, we raise concerns about the effectiveness of current disclosures, especially in Victoria, to articulate useful perspectives on performance, due to their high turnover, high novelty and low survival rates.

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