Overview of reserch in the area of performance analysis and evaluation of activities by state and municipal institutions

Abstract

Purpose: to carry out a critical analysis of the accumulated developments presented in the specialized literature and dissertational studies devoted to the problems of analysis and evaluation of the effectiveness of the activities of state and municipal institutions.
Discussion: Many research papers by many Russian and international researchers in the area of accounting, economic analysis and control are dedicated to the issues of performance analysis and evaluation of activities by state and municipal institutions. However, many theoretical, organizational, and methodological aspects of the problem need further development. Results: The analysis of PhD papers and publications by Russian researchers in periodicals and on the Internet revealed the necessity for well-defined regulations regarding the procedure of performance evaluation of activities by state and municipal institutions, a uniform classification of estimated figures, and the development of a unified methodological approach to performance evaluation.