“…Interviews and focus groups with preparers and auditors could provide further data to build on the framework in this paper. Understanding how to improve performance reporting is important in the light of the integral nature of service performance reporting in discharging accountability (Hyndman and Anderson, ; Gray et al ., ; Barton, ), the introduction of regulation by standard setters (NZICA, ; Australian Accounting Standards Board, ; Governmental Accounting Standards Board, ; International Public Sector Accounting Standard Board, ) and the evidence of poor reporting in this and prior research (Boyne and Law, ; Hyndman and Anderson, ; Thompson, ; Foltin, ; Smith and Coy, ; Tooley and Guthrie, ; Hyndman and Eden, ; Ryan et al ., ; Steccolini, ; Ho and Ni, ; Lee, , ; Ellig, ; Lonti and Gregory, ; Kloot, ; Keerasuntonpong et al ., ). If reporting is to be improved, then the most effective pressures must be given priority.…”