1. Audit Commission 2005a. Performance measurement and reporting in the government. Hong Kong: Audit Commission.
2. Audit Commission 2005b. Controlling officer’s reply to initial written questions: Value for money audit. Reply Serial No. AUD001. Hong Kong: Audit Commission.
3. Bouckaert, G. 1993. Measurement and meaningful management. Public Productivity and Management Review, 17: 31–44.
4. Carter, N. 1994. Performance indicators: ‘Backseat driving’ or ‘hands off control.’ In McKevitt D. & Lawton A. (Eds.), Public sector management: Theory, critique and practice. London: Sage.
5. Cavalluzzo, K. S., & Ittner, C. D. 1999. The implementation and benefits of strategic performance measures: Evidence from U.S. government agencies. Available online at http://www.msb.georgetown.edu/faculty/cavalluk/Gao0799.PDF .