Scorecard' model has gained worldwide interest from managers in private and public organisations. The four perspectives of the model aim to communicate the strategic priorities of the organisation by measuring and setting stretch targets for them. However, the model, which was developed in 'for-profit' organisations, may not be suitable in 'not-for-profit' organisations. A possible solution is the use of the Australian Business Excellence Framework categories to determine the perspectives to be used.
This article reports on research which sought to explore the understanding of accountability for performance amongst constituents of local government in Western Australia. Recent trends to increase the public accountability and financial reporting requirements for local governments underline the need to understand the value and use made of this performance information by local government constituents.
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