{"id":"https://openalex.org/W7224735228","doi":"https://doi.org/10.1080/09540962.2026.2749702","title":"From compliance to capability: Data heterogeneity and mandated performance reporting in Australian local government","display_name":"From compliance to capability: Data heterogeneity and mandated performance reporting in Australian local government","publication_year":2026,"publication_date":"2026-10-30","ids":{"openalex":"https://openalex.org/W7224735228","doi":"https://doi.org/10.1080/09540962.2026.2749702"},"language":"en","primary_location":{"id":"doi:10.1080/09540962.2026.2749702","doi":"https://doi.org/10.1080/09540962.2026.2749702","is_oa":true,"landing_page_url":"https://doi.org/10.1080/09540962.2026.2749702","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/09540962.2026.2749702?needAccess=true","source":{"id":"https://openalex.org/S87681011","display_name":"Public Money & Management","issn_l":"0954-0962","issn":["0954-0962","1467-9302"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Money &amp; Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.tandfonline.com/doi/pdf/10.1080/09540962.2026.2749702?needAccess=true","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160206652","display_name":"Sean O\u2019Connor","orcid":"https://orcid.org/0000-0002-2198-143X","observed_orcids":["https://orcid.org/0000-0002-2198-143X"]},"institutions":[{"id":"https://openalex.org/I74899385","display_name":"Central Queensland University","ror":"https://ror.org/023q4bk22","country_code":"AU","type":"education","lineage":["https://openalex.org/I74899385"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Sean O\u2019Connor","raw_affiliation_strings":["Central Queensland University"],"raw_orcid":"https://orcid.org/0000-0002-2198-143X","affiliations":[{"raw_affiliation_string":"Central Queensland University","institution_ids":["https://openalex.org/I74899385"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5048983763","display_name":"Ann Martin\u2010Sardesai","orcid":"https://orcid.org/0000-0001-6794-4549","observed_orcids":["https://orcid.org/0000-0001-6794-4549"]},"institutions":[{"id":"https://openalex.org/I74899385","display_name":"Central Queensland University","ror":"https://ror.org/023q4bk22","country_code":"AU","type":"education","lineage":["https://openalex.org/I74899385"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Ann Martin-Sardesai","raw_affiliation_strings":["Central Queensland University"],"raw_orcid":"https://orcid.org/0000-0001-6794-4549","affiliations":[{"raw_affiliation_string":"Central Queensland University","institution_ids":["https://openalex.org/I74899385"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5088909837","display_name":"Quamrul Alam","orcid":"https://orcid.org/0000-0003-4167-9200","observed_orcids":["https://orcid.org/0000-0003-4167-9200"]},"institutions":[{"id":"https://openalex.org/I74899385","display_name":"Central Queensland University","ror":"https://ror.org/023q4bk22","country_code":"AU","type":"education","lineage":["https://openalex.org/I74899385"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Quamrul Alam","raw_affiliation_strings":["Central Queensland University"],"raw_orcid":"https://orcid.org/0000-0003-4167-9200","affiliations":[{"raw_affiliation_string":"Central Queensland University","institution_ids":["https://openalex.org/I74899385"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I74899385"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.89065421,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"1","last_page":"9"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.9653000235557556,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.9653000235557556,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.011099999770522118,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.007499999832361937,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/performance-reporting","display_name":"performance reporting","score":0.7459999918937683},{"id":"https://openalex.org/keywords/local-government","display_name":"local government","score":0.8510000109672546},{"id":"https://openalex.org/keywords/data-heterogeneity","display_name":"data heterogeneity","score":0.875},{"id":"https://openalex.org/keywords/data-comparability","display_name":"data comparability","score":0.7519999742507935},{"id":"https://openalex.org/keywords/mandatory-reporting","display_name":"mandatory reporting","score":0.5709999799728394},{"id":"https://openalex.org/keywords/data-interoperability","display_name":"data interoperability","score":0.6539999842643738},{"id":"https://openalex.org/keywords/analytical-capabilities","display_name":"analytical capabilities","score":0.7039999961853027},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.48100000619888306},{"id":"https://openalex.org/keywords/performance-indicators","display_name":"performance indicators","score":0.5609999895095825},{"id":"https://openalex.org/keywords/data-quality-assurance","display_name":"data quality assurance","score":0.3409999907016754}],"concepts":[{"id":"https://openalex.org/C197947376","wikidata":"https://www.wikidata.org/wiki/Q5155608","display_name":"Comparability","level":2,"score":0.8741999864578247},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.7890999913215637},{"id":"https://openalex.org/C2775884135","wikidata":"https://www.wikidata.org/wiki/Q845436","display_name":"Mandate","level":2,"score":0.7731000185012817},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7069000005722046},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.6823999881744385},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.673799991607666},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.611299991607666},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.5199000239372253},{"id":"https://openalex.org/C135510737","wikidata":"https://www.wikidata.org/wiki/Q860554","display_name":"Performance indicator","level":2,"score":0.5141000151634216},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5076000094413757},{"id":"https://openalex.org/C20136886","wikidata":"https://www.wikidata.org/wiki/Q749647","display_name":"Interoperability","level":2,"score":0.42809998989105225},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.41620001196861267},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.39320001006126404},{"id":"https://openalex.org/C141571065","wikidata":"https://www.wikidata.org/wiki/Q1771949","display_name":"Performance measurement","level":2,"score":0.38440001010894775},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.3725999891757965},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.36250001192092896},{"id":"https://openalex.org/C2992968740","wikidata":"https://www.wikidata.org/wiki/Q868257","display_name":"Value for money","level":2,"score":0.3582000136375427},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.35040000081062317},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.33480000495910645},{"id":"https://openalex.org/C2993939581","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local authority","level":2,"score":0.3174999952316284},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.3034000098705292},{"id":"https://openalex.org/C2778675194","wikidata":"https://www.wikidata.org/wiki/Q2481549","display_name":"Pro forma","level":2,"score":0.2809999883174896},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.27649998664855957},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.2711000144481659},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.26669999957084656},{"id":"https://openalex.org/C86251818","wikidata":"https://www.wikidata.org/wiki/Q816754","display_name":"Benchmarking","level":2,"score":0.2599000036716461},{"id":"https://openalex.org/C24756922","wikidata":"https://www.wikidata.org/wiki/Q1757694","display_name":"Data quality","level":3,"score":0.2563000023365021}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/09540962.2026.2749702","doi":"https://doi.org/10.1080/09540962.2026.2749702","is_oa":true,"landing_page_url":"https://doi.org/10.1080/09540962.2026.2749702","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/09540962.2026.2749702?needAccess=true","source":{"id":"https://openalex.org/S87681011","display_name":"Public Money & Management","issn_l":"0954-0962","issn":["0954-0962","1467-9302"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Money &amp; Management","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1080/09540962.2026.2749702","doi":"https://doi.org/10.1080/09540962.2026.2749702","is_oa":true,"landing_page_url":"https://doi.org/10.1080/09540962.2026.2749702","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/09540962.2026.2749702?needAccess=true","source":{"id":"https://openalex.org/S87681011","display_name":"Public Money & Management","issn_l":"0954-0962","issn":["0954-0962","1467-9302"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Money &amp; Management","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.666700005531311,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7224735228.pdf","grobid_xml":"https://content.openalex.org/works/W7224735228.grobid-xml"},"referenced_works_count":34,"referenced_works":["https://openalex.org/W1520852686","https://openalex.org/W1965278510","https://openalex.org/W1979290264","https://openalex.org/W1981860606","https://openalex.org/W1997933310","https://openalex.org/W2019233562","https://openalex.org/W2037710645","https://openalex.org/W2044739784","https://openalex.org/W2067004675","https://openalex.org/W2123469790","https://openalex.org/W2124000237","https://openalex.org/W2152151527","https://openalex.org/W2239975121","https://openalex.org/W2305278139","https://openalex.org/W2543789053","https://openalex.org/W2547518866","https://openalex.org/W2564646893","https://openalex.org/W2580565281","https://openalex.org/W2621359948","https://openalex.org/W2800889722","https://openalex.org/W2810013099","https://openalex.org/W2971817775","https://openalex.org/W3024686604","https://openalex.org/W3123282572","https://openalex.org/W3159379119","https://openalex.org/W3173134257","https://openalex.org/W3175444996","https://openalex.org/W3197399054","https://openalex.org/W4283008935","https://openalex.org/W4288792023","https://openalex.org/W4402665451","https://openalex.org/W4404106130","https://openalex.org/W4412516287","https://openalex.org/W7084046172"],"related_works":["https://openalex.org/W2885963661","https://openalex.org/W1976299972","https://openalex.org/W3146658062","https://openalex.org/W4304118733","https://openalex.org/W2329418492","https://openalex.org/W3014169068","https://openalex.org/W7096380946","https://openalex.org/W7084046172","https://openalex.org/W2020565432","https://openalex.org/W4205896327"],"abstract_inverted_index":{"IMPACTGovernments":[0],"increasingly":[1],"mandate":[2],"standardized":[3],"performance":[4],"reporting":[5,34],"in":[6,22],"the":[7],"expectation":[8],"that":[9,33,64,69],"comparable":[10],"data":[11,44,79],"will":[12],"strengthen":[13],"accountability":[14],"and":[15,29,49,81],"service":[16],"improvement.":[17],"Evidence":[18],"from":[19],"nine":[20],"interviews":[21],"two":[23],"Victorian":[24],"councils,":[25],"interpreted":[26],"alongside":[27],"policy":[28],"audit":[30],"documents,":[31],"suggests":[32],"can":[35],"become":[36],"routine":[37],"without":[38],"becoming":[39],"consistently":[40],"useful.":[41],"Participants":[42],"described":[43],"comparability":[45],"problems,":[46],"duplicated":[47],"reporting,":[48],"uneven":[50],"capacity":[51],"to":[52],"turn":[53],"reported":[54],"indicators":[55],"into":[56],"managerial":[57],"insight.":[58],"The":[59],"practical":[60],"lesson":[61],"is":[62],"not":[63],"mandates":[65],"are":[66],"ineffective,":[67],"but":[68],"their":[70],"value":[71],"depends":[72],"on":[73],"shared":[74],"definitions,":[75],"proportionate":[76],"assurance,":[77],"interoperable":[78],"arrangements,":[80],"local":[82],"analytical":[83],"capability.":[84]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-10-31T00:00:00"}
