What about the users? An exploration of the users and potential users of the external reports of government departments in New Zealand

Abstract

There have been significant reforms to public sector management and external reporting in New Zealand. The changes include requiring government departments to publish more frequent, and higher-quality, external reports. The benefits (if any) to the users and potential users of the reports have not previously been the subject of research. This exploratory study obtained the views of a variety of people concerned with external reports by government departments. The method used consisted of interviews and document analysis. It was useful in obtaining information about the views held by those concerned with public sector reports. Perceptions of the value of the reforms varied between different groups of people affected. People concerned with public sector accounting practice or standard-setting were the most enthusiastic about the reforms. Parliamentarians were in favour of the reforms, but they viewed the changes as mainly directed at providing better information for their own use. Journalists were less convinced that useful information was being provided. Journalists, politicians and other users or potential users showed much more interest in specific controversial public issues than in the overall performance or accountability of government departments. The findings also indicated that the reforms had little reference to users. External users had not been an important influence in demanding the new reports, and appeared to have little interest in them. Thus a 'user needs' study is not appropriate, and research that examines and explains the reforms will need to apply other approaches.