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.

This study examines the financial instability of Australia’s local government sector, focusing on the Victorian State Government’s mandated Local Government Performance Reporting Framework (LGPRF). 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.