Objective: Performance examination (measurement) of the public-sector organizations and its accuracy plays a significant role in their achievements once the performance examinations is inappropriate, then the achieved goals or behaviors are un suitable inevitably. The examinations system has been many years prevalent in the public sector among most of the developed as well as some developing countries. Some states introduce performance examination and reportage as the accountability technology. Methodology: The rhetorical analyses acknowledge that the performance examination call be determined in another way. Results: In the performance measurement, if we analyze the state account ability properly as the account ability technique. We will observe that instead of being effective, measuring performance can be more misleading which separates the people and government in the communication of people with the state processes. Conclusion: Introduction of the commitment accounting in the government provides the possibility of the perorcement measurement of the program through presenting the details of the cost price of the programs the possibility of the financial status evaluation through showing the all resources and commitments.
