Abstract
Performance measurement and reporting are promoted in various publications as a management concept that can help administrators and elected officials address the issues of productivity and accountability. This article challenges this general assertion for two reasons. First, because the cost of performance score cards is always significant while the benefits, in many instances, may be only tentative. Second, because of possible problems that result when measuring performance is used for two different and potentially competing functions: accountability versus productivity. The article concludes that while performance measurement has a potential, its use should be encouraged but not mandated by external bodies. The article asserts that a more prudent introduction and use of performance score cards may result from better understanding of two things: first, what can go wrong when compiling performance reports; and, second, that there might be a need for other corresponding changes, within and outside government agencies, in order to facilitate meaningful performance reports.

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