This study seeks to add to the literature on public sector accountability and performance measurement by undertaking a comparative cross-country study involving Australia and Malaysia, a developed and a developing country. Each of these countries have adopted, in varying degrees, reforms to their public sector reporting mechanisms as a result of major demands for changes to public sector funding, accountability and reporting methods. Within the study, a multiple theory approach is undertaken The findings show that cost and effectiveness performance indicators are the most disclosed indicator. For Malaysian Federal government departments, results and quantity performance indicators are the most disclosed indicators. For Australia, performance dissemination happens most often on a monthly basis whilst for Malaysia this occurs more regularly on an annual basis. In relation to performance indicator dissemination, Australian government departments are making increased use of the web to disseminate performance indicators whilst the main method of dissemination for Malaysia is their availability upon request.