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The article examines changes in Australian and Japanese public-sector performance reporting and value-for-money (VFM) initiatives by second-tier government in these countries. It proposes a theoretical framework within which to consider performance reporting and VFM. It provides a case study report of developments in Hokkaido, Japan and New South Wales with respect to VFM and performance reporting. It explores several explanatory forces in the observed differences. The article concludes with an analysis of the effects of Japanese and Australian performance reporting on VFM.