CELEBRATING ADVERSITY: INTER‐ORGANIZATIONAL DEPENDENCE AND PUBLIC SECTOR PERFORMANCE REPORTING IN THE AUSTRALIAN FEDERAL POLICE |
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Authors: | DAVID LACEY SURESH CUGANESAN SIGI GOODE KERRY JACOBS |
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Affiliation: | 1. David Lacey, Sigi Goode and Kerry Jacobs are in the School of Accounting and Business Information Systems, the Australian National University, Canberra, Australia;2. Suresh Cuganesan is in the Centre for Enterprise Performance, Swinburne University of Technology, Melbourne, Australia. |
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Abstract: | Many aspects of public policy delivery involve complex networks rather than independent agencies. Yet little work has been done to understand the nature of performance measurements in settings where the performance of one agency is heavily dependent on the activities of other agencies. The issue of dependence has implications for operational and reputational risks. Our case study is focused on performance reporting by the Australian Federal Police (AFP). Our findings indicate that performance reporting remains heavily focused on input and process measures with relatively few output or outcome measures. Contrary to expectation, the AFP did not claim credit for success and attribute poor performance to other stakeholders. However, a higher than expected proportion of the dependent performance measures were positively framed. |
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