Home Subscribe Login Contact Us

Quick Links:

Articles Editorial Board Reprint Permission Manuscript Submission Review Guidelines Ethics Statement Publication Contract Subscribe to PAQ

Latest News:

call for papers: nonprofit management for social change

ASPA's Section on Nonprofit Management has issued a call for papers for a symposium to explore how nonprofit and philanthropic research and practice might embrace its interdisciplinarity by developing theories and methodological approaches to challenge traditional ways of understanding and address wicked problems facing communities today. We invite you to submit original manuscripts on methodological approaches to nonprofit and philanthropic studies that embrace interdisciplinarity in a number of ways. Please see the attached for more details.

More Information

PAQ Articles

Performance Measurement, Accountability, and Transparency of Budgets and Financial Reports

JAMES MELITSKI and AROON MANOHARAN
PAQ, Vol. 38 No. 1, (2014)

In an age of global public cutbacks and talks of austerity, public managers are wary of publishing performance data online. Yet, public organizations are using information technology to measure and manage their performance now more than ever. At the same time, communities that engage citizens online and report performance information are more accountable to the public and build public trust. This paper examines the link between performance reporting and financial decision-making by analyzing award winning financial reports and budget reports identified by the Government Finance Officers Association in 2009.Drawing on the Governmental Accounting Standards Board’s (GASB) criteria for performance reporting, a rubric is applied to both public budget and public financial reports. Second, a data dictionary or lexicon for performance measurement is developed and applied to the same documents to determine the extent to which the documents address performance measurement. Lastly, the relevance of performance reporting is examined in both planned and actual expenditures by comparing the budget and financial reports.

Subscribers: Login to read this article

Guests: Subscribe to PAQ, or purchase individual article access for $10.
The article is not available for automatic download. We will email the article to you as a PDF file upon receiving your payment, typically within 24 hours.