Definitions
Performance evaluation and reporting should be studied under the complex and multidimensional concept of performance. Performance evaluation is an important element in the management control of an organization through the incorporation of key performance indicators in performance measurement systems. After the new public management (NPM) era, greater attention has been put on the performance evaluation process as a way to lead to organizational improvements. There may be an interrelationship between the control focus of an organization and the aspects which are emphasized in the evaluation of performance (an internal perspective). Performance reportingis linked to the concept of accountability and to the need to improve the reputation of an entity (an external perspective). This linkage between performance reporting and...
This is a preview of subscription content, log in via an institution to check access.
References
Araújo J, Branco J (2009) Implementing performance-based management in the traditional bureaucracy of Portugal. Public Adm 87(3):557–573
Behn R (2003) Why measure performance? Different purposes require different measures. Public Adm Rev 63(5):588–606
Boyne G, Law J (2005) Setting public service outcome targets: lessons from local public service agreements. Public Money Manag 25(4):253–260
Brusca I, Montesinos V (2016) Implementing performance reporting in local government: a cross-countries comparison. Public Perform Manag Rev 39:506–534
Budding TG (2004) Accountability, environmental uncertainty and government performance: evidence from Dutch municipalities. Manag Account Res 15:285–304
Creso SM, Kretz A, Sigurdson K (2013) Accountability, performance assessment, and evaluation: policy pressures and responses from research councils. Res Eval 22:105–117
Gomes P, Mendes S (2013) Performance measurement and management in Portuguese law enforcement. Public Money Manag 33(1):31–38
Gomes P, Mendes S, Carvalho J (2008) Use of performance measurement in the public sector: the case of the police service. In: Implementing reforms in public sector accounting. Coimbra: Coimbra University Press
Gomes P, Fernandes MJ, Carvalho J (2015). Use of performance information by local politicians: a field study in the Portuguese context. In: 15th Biennial CIGAR Conference 2015-04 and 05 June, Malta
Hammerschmid G, van de Walle S, Stimac V (2013) Internal and external use of performance information in public organizations: results from an international survey. Public Money Manag 33(4):261–268
Hood C (1995) The ‘new public management’ in the 1980s: variations on a theme. Acc Organ Soc 20(2/3):93–109
Jansen (2008) New public management: perspectives on performance and the use of performance information. Financ Account Manag 24(2):169–191
Jorge S, Carvalho J, Fernandes MJ (2008) From cash to accruals in Portuguese local government accounting: what has truly changed? Tékhne 6(10):239–261
Lacey D, Cuganesan S, Goode S, Jacobs K (2012) Celebrating Adversity: Inter-organizational dependence and public sector performance reporting in the Australian federal police. Public Adm 90:393–411
Lapsley I, Pallot J (2000) Accounting, management and organizational change: a comparative study of local government. Manag Account Res 11:213–229
Moynihan D, Pandey S (2010) The big question for performance management: why do managers use performance information? J Public Adm Res Theory 20(4):849–866
Pollitt C (2006) Performance information for democracy: the missing link? Evaluation 12(38):38–55
Recommended Practice Guideline (2013) Reporting service performance information. IPSASB, RPG (exposure draft 54)
Rodrigues M (2009) The contribution of performance evaluation to the professionalization of public administration. Paper presented at the IASIA annual conference, Aug. Rio de Janeiro, Brazil
ter Bogt H (2001) Politicians and output-oriented performance evaluation in municipalities. Eur Account Rev 10(3):621–643
ter Bogt H (2003) Performance evaluation styles in governmental organizations: how do professional managers facilitate politicians’ work? Manag Account Res 14:311–332
van Helden J, Johnsen A, Vakkuri J (2012) The life-cycle approach of performance management research; implications for public management and evaluation. Evaluation 18(2):159–175
Veledar B, Bašić M, Kapić J (2014) Performance measurement in public sector of transition countries. Bus Syst Res 5:72–83
Acknowledgments
This work was financed by FEDER - Fundo Europeu de Desenvolvimento Regional funds through the COMPETE 2020 - Operacional Programme for Competitiveness and Internationalisation (POCI), and by Portuguese funds through FCT - Fundação para a Ciência e a Tecnologia in the framework of the project POCI-01-0145-FEDER-016908 (PTDC/IIM-GES/6923/2014).
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2017 Springer International Publishing AG
About this entry
Cite this entry
Gomes, P.S. (2017). Performance Evaluation and Reporting. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_2316-1
Download citation
DOI: https://doi.org/10.1007/978-3-319-31816-5_2316-1
Received:
Accepted:
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-31816-5
Online ISBN: 978-3-319-31816-5
eBook Packages: Springer Reference Economics and FinanceReference Module Humanities and Social SciencesReference Module Business, Economics and Social Sciences