...Charles Wharton Kaye-Essien Purpose The object of this paper is to understand how central–local relations and internal technical characteristics contribute to performance reporting delays at the local level in a Global South context. Design/methodology/approach The paper develops and tests...

... disclosure Performance reporting Organization information processing theory Although the number of studies on performance reporting has increased over the years, there are still very few. One of the most recent fields of study is the factors affecting the development and implementation of external...

... to assess how the organisation is doing. The purpose of this paper is to examine the level of performance information published by a range of PSOs in Ireland to verify if the increased emphasis on performance reporting was having an impact on actual reporting by PSOs. Design/methodology/approach...