چکیده:
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. The rhetorical analyses
acknowledge that the performance examination call be determined in another
way. 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.
خلاصه ماشینی:
Keyword: Performance evaluation, accountability * Corresponding author: Farahdost Peer review under responsibility of UCT Journal of Management and Accounting Studies INTRODUCTION It is often the responsibility of the local states that to deliver service or to make that simple to be achievable for the citizens; the role of the local governments is affected by the citizen lives since most of the services delivered by them are related to the life style of the citizens which indicate the society purity.
The public sector uses the performance measurement method in most cases therefore, is not only important to examine the advantages gained from the advertisements but also to evaluate the expenses of un publishing and the results of the activities.
Since 1990, the performance measurement accompanied with the comparative financial information in 1991 and the main indexes of measurement for the local states as well as the published guidelines in the organization by 1993 to the municipal association of Victoria government (Mav) .
To the goal, a yearly report is prepared by the organizations in which the information related to the received sources degree is determined by the budget, degree and their consumption way since the given information has a complementary nature it must contain the required additional information to provide a simple and objective analysis of the financial activities of the government based on the facts and conditions that the management is aware of this information is given to help the users to measure the performance and determine the range of improvement otherwise loss.