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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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
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