PREPARING PERFORMANCE INFORMATION IN THE PUBLIC SECTOR: AN AUSTRALIAN PERSPECTIVE

2008 ◽  
Vol 24 (2) ◽  
pp. 117-149 ◽  
Author(s):  
Janet Lee
Author(s):  
Hari Wahyudi

This study aimed to investigate the influence of accounting information systems and technology to service performance information on the public sector. Samples in this study were RS. M. Djamil in Padang, PLN, PDAM in Padang and taken at random (purposive sampling). Of the 122 questionnaires had been distributed only 85 questionnaires could be processed. Test Equipment used to test the validity of this study is the test, Test Reliability, Test for multicollinearity, coefficient Determination Test, and the t test, results of this study are: (a) The first hypothesis tests can be concluded that the accounting information systems has significant influence on performance in service sector public. (2) Information technology does not significantly influence the performance of services in the public sector.


2021 ◽  
pp. 0619-10272R1
Author(s):  
Julie Berry Cullen ◽  
Eric A. Hanushek ◽  
Gregory Phelan ◽  
Steven G. Rivkin

2008 ◽  
Vol 4 (2) ◽  
Author(s):  
Kevin Brady

More than 500 public entities in New Zealand are required to publicly report prospective and actual performance information. Most of the requirements have been in place for more than 15 years, their origins lying in the public sector reforms of the 1980s. There is strong theoretical logic supporting the usefulness of publicly disclosed performance information, with disclosure of non-financial performance information a growing phenomenon internationally. Indeed, last year I attended an international gathering of auditors-general at which it was clear that the demand for such information is growing. 


Sign in / Sign up

Export Citation Format

Share Document