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Title: Turmoil in Government Disclosure: An Investigation of Budget Disclosures in Australia

Authors: Tyrone M. Carlin; Nigel Finch

Addresses: Author address listing can be found in the "About the Authors" section at the end of the article.

Abstract: The Australian public sector experiences significant turmoil in performance information disclosures as it adopts New Public Financial Management-oriented changes. While these changes aim to promote greater accountability, we raise concerns about the effectiveness of current disclosures, especially in Victoria, to articulate useful perspectives on performance, due to their high turnover, high novelty and low survival rates.

Keywords: Government disclosure; budget disclosures; public sector; performance information; accountability.

DOI: 10.1504/JBM.2007.141152

Journal of Business and Management, 2007 Vol.13 No.2, pp.97 - 113

Published online: 05 Sep 2024 *