The Role Of Service Efforts and Accomplishments Reporting in Total Quality Management: Implications for Accountants.
研究了市政消防部门实施服务努力与成果（SEA）报告的可能性，通过调查消防队长和财务主管，发现对某些绩效指标有用性和可验证性存在共识，但对预防措施分歧较大，表明部分消防部门可能在SEA报告和全面质量管理应用上取得进展。
Abstract While the Total Quality (TQ) movement has been gaining momentum in the corporate world, the Governmental Accounting Standards Board (GASB) has been initiating projects to consider whether municipalities should report nonfinancial performance measures on service efforts and accomplishments (SEA). An important TQ principle requires that continuous efforts to improve services must be based on objective, verifiable data. If properly chosen, SEA performance measures can be used for this purpose by municipalities. Although the new disclosures are recommended for all functional areas of a municipality (police, fire, sanitation, education, public transit, etc.), this study focuses on the likelihood of implementation by municipal fire departments. The prospects for future reporting of nonfinancial performance measures are assessed through a survey of fire chiefs and finance directors. Their responses provide an indication of the level of agreement on the usefulness and verifiability of the "best" performance measures identified in the literature and practice. Although there is little or no agreement on the most useful fire prevention measures, there is general agreement on the most useful overall performance measures, fire sup- pression measures, and explanatory factors. Much work remains to be done to resolve disagreements on prevention measures and perhaps narrow the overall set of "best" performance measures. However, this study suggests that there is a subset of municipal fire departments that may be on the verge of making meaningful progress on SEA reporting and perhaps the application of TQ principles. Through proper encouragement, these cities may lead the TQ/SEA movement in the public sector.