Performance measurement and accountability in government

Mohammad Bagher Farahdost, P. Saeedi
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Abstract

Objective: Performance examination (measurement) of the public-sector organizations and its accuracy plays a significant role in their achievements once the performance examinations is inappropriate, then the achieved goals or behaviors are un suitable inevitably. The examinations system has been many years prevalent in the public sector among most of the developed as well as some developing countries. Some states introduce performance examination and reportage as the accountability technology. Methodology: The rhetorical analyses acknowledge that the performance examination call be determined in another way. Results: In the performance measurement, if we analyze the state account ability properly as the account ability technique. We will observe that instead of being effective, measuring performance can be more misleading which separates the people and government in the communication of people with the state processes. Conclusion: Introduction of the commitment accounting in the government provides the possibility of the perorcement measurement of the program through presenting the details of the cost price of the programs the possibility of the financial status evaluation through showing the all resources and commitments.
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政府绩效评估和问责制
目的:公共部门组织的绩效考核(测量)及其准确性对其绩效成就起着重要的作用,一旦绩效考核不恰当,那么所达到的目标或行为就必然不合适。考试制度已经在大多数发达国家和一些发展中国家的公共部门盛行多年。一些州引入绩效考核和报告文学作为问责技术。方法论:修辞学分析承认,绩效考核可以用另一种方式确定。结果:在绩效测评中,如果将国家会计能力作为会计能力技术加以恰当的分析。我们将观察到,衡量绩效不是有效的,而是更容易误导,在人民与国家过程的沟通中,将人民和政府分开。结论:承诺会计在政府中的引入,通过展示项目成本价格的细节提供了项目绩效衡量的可能性,通过展示所有资源和承诺提供了财务状况评估的可能性。
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