Eric Davis

Publication Date


Document Type


First Advisor

West, Tim (Professor of accountancy)

Degree Name

B.S. (Bachelor of Science)

Legacy Department

Department of Accountancy


In this paper, I examine performance measurements' effects on state governments' transparency and accountability. The paper begins by defining transparency and accountability before defining three prior methods of analyzing local governments; Citizen-Centric Reporting, State-Level Performance Metrics, and Comprehensive Area Assessment. Performance metrics, both financial and nonfinancial, discussed in the previous analysis are then applied through a statistical analysis called Data Envelopment Analysis; to evaluate each State compared to the others. Data used during the analysis was collected from Comprehensive Annual Financial Reports and literature reporting on each State's demographics. It was found that in the areas of Health Care, Public Safety, and Economic Condition, there were, on average, two states deemed efficient at either utilizing resources or at achieving certain non-financial performance metrics compared to predefined criteria. By locating these efficient States, further analysis can pinpoint areas of improvement for the rest.


v, 30 pages




Northern Illinois University

Rights Statement

In Copyright

Rights Statement 2

NIU theses are protected by copyright. They may be viewed from Huskie Commons for any purpose, but reproduction or distribution in any format is prohibited without the written permission of the authors.

Media Type