An investigation into reporting human resource information in the statements of service performance of government departments.
Degree GrantorUniversity of Canterbury
Degree NameMaster of Commerce
Human resource costs comprise a significant proportion of New Zealand government departments' operating expenditure, thus, reporting on these resources is important. Yet, to date, a practical alternative to the monetary valuation and reporting of human resources has still to be found. This thesis examines the usefulness and practicality of reporting non-monetary human resource information in government departments' statements of service performance. The examination was conducted through a mail questionnaire sent to all 39 government departments, with a response rate of 87% (34 questionnaires out of 39 sent) being achieved. Personal interviews were then conducted with two of the respondents. The majority (84%) of government department financial controllers believed it was necessary to report non-monetary human resource information. A statement of service performance (SSP) received 61% support as the method of disclosure, followed by a statement of resources (48%), a separate human resource report (45%), and a chief executive's report (42%). There was considerable support for the disclosure in the SSP of several items of human resource information as either inputs, outputs or outcomes. A number of costs and benefits were also identified by respondents as resulting from the disclosure of human resource information in the SSP. However, when comparing the overall costs and benefits, the majority of respondents did not expect such reporting to be cost effective. These results indicate that, although there is support in theory for reporting non-monetary human resource information in government departments' SSPs, further research is necessary to determine the practicality of such reporting. The results of this thesis have extended the literature concerning disclosure of human resource information. Many costs and benefits associated with the provision of monetary human resource information have been found to apply to the reporting of non-monetary human resource information. Furthermore, many of the non-monetary human resource measures suggested for the private sector were found to be applicable to public sector organisations, specifically New Zealand government departments.