The Ministry of Finance has the overall responsibility for performance management. The Agency for Administrative Development and the National Audit Office have important roles in the development of result-based management. Performance indicators are widely applied. Various methods to measure performance in a systematic way have been developed. There has recently been a shift from quantitative measures towards qualitative aspects of performance measurement.
Many annual reports focus on process measures.
Efficiency indicators have traditionally been dominant. There is a development towards more use of effectiveness measures. Service quality measures are common, especially in relation to local service quality initiatives. Agencies are required to include certain financial measures in annual reports. All agencies use accrual accounting to measure and report costs in their annual reports.