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.
In response to social, market, and regulatory pressures, companies are adopting innovative approaches to environmental management. Pollution prevention (P2), which advocates avoiding, eliminating, or reducing the use of polluting substances, is one such innovation. This paper proposes that program evaluation techniques can be readily adapted to guide private-sector organizations in reviewing and assessing the effectiveness of P2 programs on both a periodic and ongoing basis.