Title: Accountability for health sector performance: what does the New Zealand public want?

Authors: Karen A. Van Peursem, Michael J. Pratt

Addresses: Department of Accounting, University of Waikato, Hamilton, New Zealand. School of Management Studies, University of Waikato, Hamilton, New Zealand

Abstract: A method and rationale for selecting accountability-based report disclosures is applied in this Delphi analysis of 33 New Zealand public representatives who convey their preferences for the content of a public sector hospital report. The findings reveal interest in audited, comparative information which conveys, in particular, indicators of services provided and resource use, and a lack of consensus on whether to reveal profit or process indicators. Accountability implications of the method used and findings are discussed.

Keywords: health report; accountability; performance measures; preferences; New Zealand.

DOI: 10.1504/IJBPM.2000.000077

International Journal of Business Performance Management, 2000 Vol.2 No.1/2/3, pp.30-41

Published online: 13 Jul 2003 *

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