Transcripts and analysis of qualitative in-depth interviews conducted with two participant groups at the two case study councils: Group Alpha, consisting of CEOs and Directors, and Group Beta, comprising Senior Managers.

Using institutional theory, it explores coercive, normative, and mimetic pressures shaping local council reporting practices. A qualitative approach, incorporating documentary analysis and case studies, assesses the framework’s effectiveness in ensuring transparency, accountability, and financial sustainability.

Findings reveal ongoing challenges limiting its success, raising concerns about pseudo-performance, which refers to compliance without meaningful improvements. The study contributes to governance research, providing insights into policy implications and potential refinements for performance measurement frameworks in local government.<p></p>