“…Generally speaking, the introduction of performance management tools has been one of the most widespread international trends in public management (Boyne & Brewer 2010;Moynihan & Pandey, 2010;Moynihan, 2006;Andrews, Boyne & Walker,, 2006;Pollitt, 2006;Coates, 2004;Pollitt & Bouckaert, 2004;Behn, 2003;Talbot, 2000) since the birth of New Public Management (NPM). This issue has been widely studied also in practice (Andrews, Boyne, Meier, O'Toole & Walker, 2005;Andrews, Boyne & Walker, 2009;Dalehite 2008;Boyne & Chen, 2007;Chun & Rainey 2005;Forbes & Lynn 2005). To evaluate the efficiency and effectiveness of public expenditures at the European level the classic IOO (input-output-outcome) model is used.…”