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首页> 外文期刊>The International Journal of Productivity and performance management >Local government financial key performance indicators - not so relevant, reliable and accountable
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Local government financial key performance indicators - not so relevant, reliable and accountable

机译：地方政府财务关键绩效指标-不太相关，可靠和负责

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Purpose - Local government in Australia has a complex system of accountability, part of which includes the publication of financial comparative performance measures. The purpose of this paper is to demonstrate how questionable financial figures not only distort the reported "bottom line" of local councils but can also be included in a number of financial key performance indicators (FKPIs) upon which council performance is judged. Valuation and depreciation of transport infrastructure assets form the basis for the evaluation. Design/methodology/approach - A longitudinal study of all New South Wales (NSW) councils (170) from 1999-2000 to 2002-2003 was conducted using archival research combined with in-depth case study analysis and interviews (New South Wales (NSW) is the largest of Australia's eight states and territories). This paper provides detailed analysis of 28 local government councils classified as being on "financial watch" by the Department of Local Government and a comparative sample of 28 councils not classified as at risk but reporting figures considered to be contestable (At risk, or financially challenged councils, are defined as "having issues of concern with their financial operations"). Findings - Of the 170 councils in NSW, up to 98 per cent recorded an error in depreciation of some component of transport infrastructure during 1999-2000 and 2002-2003. The error margin ranged from 11 to 73,520 per cent significantly impacting on the three targeted FKPIs. Practical implications - Future research will examine preparation of possible alternative policies for local government addressing the issue of internal benchmarking and external performance measures. Originality/value - This research offers some reparation for the relative lack of empirical research literature on local government FKPIs and, in particular, those that do not meet the underlying accountability focus of performance measurement.
机译：目的-澳大利亚地方政府的问责制很复杂，其中一部分包括公布财务比较绩效指标。本文的目的是证明可疑的财务数字不仅会扭曲已报告的地方议会的“底线”，而且还可以包含在判断议会绩效的许多财务关键绩效指标（FKPI）中。运输基础设施资产的评估和折旧是评估的基础。设计/方法/方法-使用档案研究结合深入的案例研究分析和访谈，对1999-2000年至2002-2003年新南威尔士（NSW）所有理事会（170）进行了纵向研究（新南威尔士（NSW ）是澳大利亚八个州和地区中最大的）。本文对由地方政府部门归类为“财务监视”的28个地方政府理事会进行了详细分析，并比较了28个未归类为处于危险之中但报告的数据被认为具有可争议性（处于危险或财务困难）的理事会的比较样本。理事会被定义为“与其财务运作有关的问题”）。调查结果-在新南威尔士州的170个理事会中，有多达98％的理事会在1999-2000年和2002-2003年期间记录了运输基础设施某些组成部分的折旧错误。误差幅度在11％至73,520％之间，对三个目标FKPI产生了重大影响。实际意义-未来的研究将探讨为地方政府解决内部基准和外部绩效指标问题准备的替代政策。原创性/价值-该研究为相对缺乏有关地方政府FKPI的经验研究文献提供了一些补偿，特别是那些不符合绩效考核的基本问责制的文献。

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