Purpose– This article presents an exploratory analysis of perceived information needs for managing fixed
public sector assets in South-Eastern Europe (SEE).
Design/methodology/approach– The analysis was carried out from a user needs perspective. A questionnaire
was administered to government officials in SEE. Respondents were queried about what categories of
information they need to make or to recommend five typical decisions concerning fixed public sector assets.
Respondents also provided assessments on current availability and quality of information on fixed public sector
assets, cost-benefit considerations regarding data collection and suitability of information for routine collection
and updating.
Findings– The findings of this study indicate that the information collected for financial reporting purposes is
recognized as insufficient to support decision-making on fixed public sector assets. However, perceived
information needs by respondents are still rather basic. The need for more “sophisticated” and “strategic”
information is found to be rather low, more so when the cost of collecting and processing such information is
considered.
Practical implications– The findings of this study raise concerns about the persistently insufficient attention
paid to the potential benefits that well-compiled and appropriately used asset registries could produce. The
findings of this study might be useful to governments initiating the identification and measurement of their fixed
assets, establishing fixed asset registries and instituting relevant regulation.
Originality/value– This study adds to the scant literature on the management of fixed public sector assets.
It provides evidence on the perceived information needs of public sector officials, and it contributes to the
ongoing debate on what good public sector asset management is and how it should be pursued.