Governments are under great pressure nowadays to produce better results with fewer resources. The theme of improved performance is becoming stronger and stronger everywhere in the public sector (Roth, 1996: 249). As a result, individual responsibilities are expanded, more significance is attributed to efficiency and proficiency, and the client- and market focus is reinforced. To a growing extent, public managers are held responsible for results. They have greater freedom, but they are held accountable for funding to a much larger extent in light of the results that have been attained.