Service Performance Reporting for Private Sector Not-For-Profits: An Updated Literature Review

Ushi Ghoorah, David Gilchrist, Vien Chu, Mona Nikidehaghani, Cherrie Yang, Yuyu Zhang

Research output: Book/Research ReportResearch report

Abstract

This report presents a systematic review of the academic literature on service performance reporting as a means to inform the development of a nationally consistent service performance reporting standard for Australia’s not-for-profit (NFP) sector. Covering research published between 2019 and 2024, the review builds on Research Report 14, synthesising recent insights to support a practical, scalable, and meaningful service performance reporting approach tailored to the Australian context. The review identifies key themes, international practices, and implementation challenges, offering evidence-based guidance on framework design, assurance, and sector relevance.
Original languageEnglish
Place of PublicationMelbourne, Vic.
PublisherAASB Research Centre
Commissioning bodyAustralian Accounting Standards Board (AASB)
Publication statusPublished - 2025

Publication series

NameAASB Research Report Series
No.XX

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