Reporting Service Performance – A Message in a Bottle?

Abstract

Purpose This paper asks what evidence is provided, in the annual reports of New Zealand’s central government departments, of the efficiency and effectiveness of their performance. Approach This study reviewed performance indicators presented in the annual reports by the 28 central government departments of New Zealand for two consecutive years 2015/2016 and 2016/2017. The data were extracted from the Statement of Performance/Summary of Performance, accompanying narratives, highlights and management (CEO) explanations within the annual reports of these departments. An analysis of this information was conducted to determine the type, extent, mix and quality of performance information to indicate organizational performance in terms of efficiency (the relationship between inputs and outputs) and effectiveness (the relationship between outputs and outcomes). Value The paper’s contribution lies in its focus on the performance information provided by individual government departments. In particular, it reveals a paucity of information in respect of the cost, quantity and quality of the outputs delivered by those departments. In acknowledging definitional and measurement problems associated with both outputs and outcomes, it argues for a reconsideration of the role of annual reports in a more flexible and citizen-driven system of public accountability.