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An empirical investigation into the decision usefulness of service efforts and accomplishments measurements

By: SCHRADER, Richard W.
Material type: materialTypeLabelArticlePublisher: New York : Marcel Dekker, 1995International Journal of Public Administration - IJPA 18, 2-3, p. 443-466Abstract: This study examines the impact of Service Efforts and Accomplishments (SEA) measures by analyzing subjects' judgments of economy, efficiency and effectiveness of road maintenance. Subjects made performance judgments using SEA data and Comprehensive Annual Financial Report data in a three treatment between-subjects design. Generally, the results support the hypothesis that SEA data provide incremental information to decision makers and support including SEA measures with traditional financial data in at least some reports to constituents.
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This study examines the impact of Service Efforts and Accomplishments (SEA) measures by analyzing subjects' judgments of economy, efficiency and effectiveness of road maintenance. Subjects made performance judgments using SEA data and Comprehensive Annual Financial Report data in a three treatment between-subjects design. Generally, the results support the hypothesis that SEA data provide incremental information to decision makers and support including SEA measures with traditional financial data in at least some reports to constituents.

Volume 18

Numbers 2-3

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Escola Nacional de Administração Pública

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