Performance Evaluation and Reporting

  • Patrícia S. Gomes
Living reference work entry



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...

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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).


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© Springer International Publishing AG 2017

Authors and Affiliations

  1. 1.Center for Research on Accounting and TaxationPolytechnic Institute of Cávado and Ave (IPCA)BarcelosPortugal