Harris Mulvaney, R., Zwahr, M. and Baranowski, L. (2006) elaborated the trend of accountability in performance management and proposed how to apply it in human resource management. The authors examine the legislative incentives behind federal performance reviews, such as the government performance and results act (GPRA), which aims to improve taxpayer effectiveness, efficiency and accountability, and explain how these initiatives affect human resource programs. Meanwhile, the author also proposes methods of improving performance Management through Results Based Accountability (RBA), Total Quality Management (TQM), strategy mapping and Balanced scorecard. Cederblom, D. and Pemerl, D. (2002) put forward the method of introducing Total Quality Management (TQM) and core competitiveness into the performance appraisal system to improve the performance management of enterprise agents.

The authors of these two articles both discuss ways to improve the level of performance management from the perspective of government organizations, which is what attracts me. What I have learned in the textbook is how to conduct performance management in the business environment, while there are few human resource management and performance management with the background of government departments.

On the other hand, inspired by these two articles, we should not limit ourselves to the study of commercial companies when studying performance management. In addition to government agencies, the performance management of those non-profit organizations is also worth studying. Non-profit organizations, as an effective supplement to “government failure” and “market failure”, have been booming in recent years, playing an increasingly important role, and the society has increasingly high expectations on them. However, affected by their own characteristics, non-profit organizations still have many practical problems, such as low operating efficiency, serious waste of resources and declining credibility. Therefore, we can combine the methods of performance management in the public management of government departments and individual firms to propose a method that can solve the effectiveness and efficiency of performance management of non-profit organizations.