Performance reporting by Australian government trading enterprises

Abstract

Performance reporting forms a critical part of the governance processes of government trading enterprises (GTEs). Accountability and transparency are of particular concern because social obligations of GTEs could be compromised by the growing dominance of commercial objectives. An analysis of the reporting of performance information in the annual reports of selected GTEs over a five-year period revealed a number of inadequacies, including diverse approaches to reporting about effectiveness, service quality, achievement of social objectives and comparative non-financial performance. The analysis reinforces the need for further research into how annual reports can better reflect the performance of government businesses. Show more