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International Comparative Issues in Government Accounting pp 53–70Cite as

A Comparison of Japanese and Australian Second Tier Government Performance Reporting

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Abstract

In recent years a rapidly growing body of literature has developed around the theme that public sectors across a wide variety of countries are changing. Within this literature has been a category of contributions examining changes in performance reporting and measurement but little of it has considered comparison across countries. Comparative public administration theory and methodology is challenging (Heady, 1996; Moon and Ingraham, 1998; Peters, 1988; Peters, 1990) and so the literature is not extensive. This paper adds to that literature by examining recent changes in Australian and Japanese public sector performance reporting by 2nd tier governments.

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Authors
  1. Mark Christensen
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  2. Hiroshi Yoshimi
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Editors and Affiliations

  1. Faculty of Economics Department Accounting & Accountancy, Tilburg University, Warandelaan 2, PO box 90153, 5000 LE, Tilburg, The Netherlands

    Aad D. Bac

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Christensen, M., Yoshimi, H. (2001). A Comparison of Japanese and Australian Second Tier Government Performance Reporting. In: Bac, A.D. (eds) International Comparative Issues in Government Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4757-5563-3_5

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  • DOI: https://doi.org/10.1007/978-1-4757-5563-3_5

  • Publisher Name: Springer, Boston, MA

  • Print ISBN: 978-1-4419-4881-6

  • Online ISBN: 978-1-4757-5563-3

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