From compliance to capability: Data heterogeneity and mandated performance reporting in Australian local government

IMPACTGovernments increasingly mandate standardized performance reporting in the expectation that comparable data will strengthen accountability and service improvement. Evidence from nine interviews in two Victorian councils, interpreted alongside policy and audit documents, suggests that reporting can become routine without becoming consistently useful. Participants described data comparability problems, duplicated reporting, and uneven capacity to turn reported indicators into managerial insight. The practical lesson is not that mandates are ineffective, but that their value depends on shared definitions, proportionate assurance, interoperable data arrangements, and local analytical capability.