Abstract

This article investigates the disclosure of key performance indicators in the annual reportsof Irish public sector organizations. It begins by discussing the two main driving forcesbehind public sector bodies disclosing performance information in their annualreports for the first time as well as looking at other contributing factors. The presentsituation with regard to the disclosure of key performance indicators in the whole ofIreland is then analysed. A number of annual reports from central government departmentsor agencies, local government bodies, other public sector entities and, in the case ofthe Republic of Ireland, semi-state organizations are examined to see whether suchinformation is being disclosed and, more importantly, whether performance indicatorsare being linked to predetermined objectives and targets.