Public sector change, organisational culture and financial information: a study of local government

Local government has undergone substantial change in Victoria, but the reforms have not necessarily resulted in improved financial management practices. This paper examines the organisational culture of a sample of local governments, the critical events which have impacted on them, and their use of accounting, budgetary and financial information. We find that despite the change process, organisational culture is not focused on competitive practices, although compulsory competitive tendering remains the most influential event. Consistent with the aims of reform, the quality and use of ABF information has improved over the last decade.