Promoting Accountability and Continual Improvement: A Review of the Respective Roles of Performance Measurement, Auditing, Evaluation, and Reporting

In response to growing demands for accountability and the benefits associated with continual improvement, private and public sector organizations are increasingly applying aspects of performance management. This article provides a synthesis of the literature as it pertains to the principles and practices underlying performance measurement, auditing, evaluation, and reporting. In bringing these elements together to comprise a performance management system, it is argued, an organization can demonstrate accountability and facilitate continual improvement. The article concludes with a discussion of how this can be achieved, namely through the refinement of strategic direction, reporting on key measures, and periodic reviews of performance in a systematic manner.