Government outcomes: are residents and the community better off?

Paper

Hampson, Veronica M.-M. and Kavanagh, Marie. 2010. "Government outcomes: are residents and the community better off?" Giner, Begona (ed.) 33rd Annual Congress of the European Accounting Association. Istanbul, Turkey 19 - 21 May 2010 Brussels, Belgium.
Paper/Presentation Title

Government outcomes: are residents and the community better off?

Presentation TypePaper
AuthorsHampson, Veronica M.-M. (Author) and Kavanagh, Marie (Author)
EditorsGiner, Begona
Journal or Proceedings TitleProceedings of the 33rd Annual Congress of the European Accounting Association (EAA 2010)
Year2010
Place of PublicationBrussels, Belgium
Conference/Event33rd Annual Congress of the European Accounting Association
Event Details
33rd Annual Congress of the European Accounting Association
Event Date
19 to end of 21 May 2010
Event Location
Istanbul, Turkey
Abstract

This paper presents research findings of an investigation into the application of performance measurement practices (PMP) for achieving public sector outcomes-based performance management(OBPM) in Queensland under its Managing for Outcomes (MFO) policy. It identifies specific principles that support a performance-based environment in which outcomes-based performance is measured.
This research also investigates whether there is support for the proposed OBPM and examines the extent to which PMP is adopted. The insider mixed-method research approach provides a complementary view of what should be happening with that which is actually happening in relation to
PMP in the agency selected for this research. Findings raise concerns about the degree to which OBPM and in particular PMP in the Queensland Government can change given that the reporting against performance expectation apparently remains focused on budgeting processes and securing public funds.
With such a focus it seems difficult to conclude that the Queensland Government, in its current state of
implementation of MFO, is in a position to know whether or not its residents or its communities are “better off” as a result of delivery of its services.

Keywordspublic sector; performance measurement; government outcomes
ANZSRC Field of Research 2020350105. Management accounting
380201. Cross-sectional analysis
380114. Public economics - publicly provided goods
Public Notes

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Byline AffiliationsSchool of Accounting, Economics and Finance
Institution of OriginUniversity of Southern Queensland
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Leong, Raymond and Kavanagh, Marie. 2010. "An assessment model in a business work integrated learning capstone project." Campbell, Matthew (ed.) ACEN 2010: Work Integrated Learning (WIL): Responding to Challenges . Perth, Australia 29 Sep - 01 Oct 2010 Melbourne, Australia.
A work integrated learning (WIL) framework to incorporate accounting graduate skills and attributes through accounting and business courses
Leong, Raymond and Kavanagh, Marie. 2010. "A work integrated learning (WIL) framework to incorporate accounting graduate skills and attributes through accounting and business courses." Campbell, Matthew (ed.) ACEN 2010: Work Integrated Learning (WIL): Responding to Challenges . Perth, Australia 29 Sep - 01 Oct 2010 Melbourne, Australia.
Stakeholders' perspectives of the skills and attributes for accounting graduates
Kavanagh, Marie, Hancock, Philip, Howieson, Bryan, Kent, Jenny and Tempone, Irene. 2009. "Stakeholders' perspectives of the skills and attributes for accounting graduates." Segel, Naomi (ed.) 2009 Accounting and Finance Association of Australia and New Zealand Conference (2009 AFAANZ). Adelaide, Australia 05 - 07 Jul 2010 Melbourne, Australia. Accounting & Finance Association of Australia and New Zealand.
Publishing accounting education research
Kavanagh, Marie. 2004. "Publishing accounting education research." 2004 Accounting and Finance Association of Australia and New Zealand Conference (2004 AFAANZ). Alice Springs, Australia 04 - 06 Jul 2004 Melbourne, Vic, Australia. Accounting & Finance Association of Australia and New Zealand.
A framework for assessing the effectiveness of performance measurement practices
Hampson, Veronica M.-M. and Best, Peter J.. 2005. "A framework for assessing the effectiveness of performance measurement practices." 3rd Conference On Performance Measurement And Management Control. Nice, France 22 - 23 Sep 2005
Graduate attributes and skills: are we as accounting academics delivering the goods?
Kavanagh, Marie and Drennan, Lyndal. 2007. "Graduate attributes and skills: are we as accounting academics delivering the goods?" 2007 Accounting and Finance Association of Australia and New Zealand Conference (2007 AFAANZ). Gold Coast, Australia 01 - 03 Jul 2007 Melbourne, Australia. Accounting & Finance Association of Australia and New Zealand.
What turns students on to accounting? Is it a matter of perceived image and personality?
Baxter, Peter J. and Kavanagh, Marie. 2008. "What turns students on to accounting? Is it a matter of perceived image and personality?" 2008 Accounting and Finance Association of Australia and New Zealand Conference (2008 AFAANZ). Sydney, Australia 06 - 08 Jul 2008 Carlton, Vic, Australia. Accounting & Finance Association of Australia and New Zealand.
Accounting for the future: more than numbers: a collaborative investigation into the changing skill set for professional accounting graduates over the next ten years and strategies for embedding such skills into professional accounting programs: Vols.1 and 2
Hancock, Philip, Howieson, Bryan, Kavanagh, Marie, Kent, Jenny, Tempone, Irene and Segal, Naomi. 2009. Accounting for the future: more than numbers: a collaborative investigation into the changing skill set for professional accounting graduates over the next ten years and strategies for embedding such skills into professional accounting programs: Vols.1 and 2. Perth, Western Australia. University of Western Australia.
Click go the students, click-click-click: the efficacy of a student response system for engaging students to improve feedback and performance
Mula, Joseph M. and Kavanagh, Marie. 2009. "Click go the students, click-click-click: the efficacy of a student response system for engaging students to improve feedback and performance." e-Journal of Business Education and Scholarship of Teaching. 3 (1), pp. 1-17.