Özet:

The importance of performance measurement that has become more recognized over the past thirty years for the public sector is a topic of increased interest for both academics and practitioners. However, in academic literature, there is an endless discussion and concern on the issues of the creation, use and interpretation of appropriate indicators of KPGs and on the difficulties and paradoxes of performance measurement. Despite their disappointment in the early periods, the High Audit Institutions also increasingly realize the importance of measuring their own performance. The new performance measurement tool developed by the International High Audit Authority INTOSAI, the new SAI PMF, has emerged as a work of joint efforts to create an applicable performance measurement framework for all the DKKs regardless of their differences. Until recently, this assessment used to evaluate the systems aimed at managing a country’s public finance with PEFA, CFAA, etc. For example, with the ability or maturity models developed by the YDKs, some of them are briefly presented in this article. According to the conclusion that the study reveals, performance measurement through indicators will always be a controversial issue and therefore it should be used not as a purpose itself, but only as a tool that can help decision makers.

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