PERFORMANCE INFORMATION IN THE PUBLIC SECTOR

Over the past three decades, there has been an increase in the planning, control, and institutionalized reporting in all countries due to the movement of public sector performance. Despite the existing literature on the management of performance, there is still a shortage of empirical data demonstrating how and why performance information is used in daily practice. Such thinking is not only important for the advancement of the theory, but also to inform decision-makers in the creation of the framework to improve performance and accountability. Our work is a reflection on the usefulness and the use of performance information and the critical aspects related to this information which managers and public officials need to pay attention to when they are invited to report their level of performance. The purpose of this article is to examine how performance information is used in the public sector, highlighting the reasons for and difficulties that arise when it is used on a daily basis. The chosen research methodology blends a critical examination of contemporary performance reporting procedures with a study of the body of existing literature. The discussion's findings show that there is a dearth of empirical evidence about the efficient use of this knowledge, but they also emphasize how crucial an educated decision-making framework is for enhancing accountability and performance. To effectively incorporate performance data into the decision-making process, future views highlight the necessity of creating more reliable analytical techniques and promoting interactive communication among stakeholders.