Performance measurement has attracted the attention of many researchers in the area of managerial accountability over the last two decades. However, most of them focus on measuring performance only in the private sector. Meanwhile, since several years, especially after the publication of the "New Public Management" doctrine, performance measurement has emerged as an important research priority in the public sector. This does not mean that it has not previously shown interest in the public sector's efficiency problem, but it has been limited in the context of the policy appraisal concept. This concept has functioned more as a tool for assessing public policy delineation and has eventually served to redraft existing policies or practices rather than a system of measurement and performance management of public institutions.Policy evaluation methodologies are very useful, but they can only be used within a framework that assumes the presence of managerial behavior in the public sector. Where legal laws and regulations serve as a basis for dealing with issues, it is very difficult to it is assumed that efficiency will be a fundamental priority. The concept of governance, recent decades, is closely related to the process of modeling assessment procedures. Governance, as such, generally refers to the tools that serve to direct, control and co-ordinate individuals and organizations, partly autonomous ones, in the name of the interests they contribute to (Lynn, Heinrich and Hill, 1999).Some of the recent problems in the area of governance include issues of formal control over authoritative decision-makers and decentralization; focusing on powerful interest groups or goals that are difficult to describe (eg "efficiency" and "high credibility"), as well as comparing different governance regimes.A full description and analysis of the governance model is a prerequisite for further study of performance measurement in public sector activity.The logic of governance in the public sector is simple: lawmakers create the legal framework, administrators deal with enforcement, and the public pays, at least in theory, enjoys the benefits. Lawmakers are elected to act during a mandate (usually four years), but also the administrators (bureaucrats and civil servants) are nominated and supposed to have a long-term career in implementing policies and legal acts. The latter should serve professionally and implement legal acts adopted by lawmakers, using the maximum of their knowledge. There is still an open discussion on how to evaluate the achievements of civil servants and the policy effectiveness they implement.Governance is a division of responsibilities, it should serve as a tool that facilitates the continuous improvement of work in the public sector. Only redistribution of formal authority can have little or no effect on the desirable consequences with all the opposing claims expressed by some administrative reformers.
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