“…Efficiency is defined as extent to which organisation produces a given output, or extent the goals defined by the organisation are fulfilled with least possible use of resources. When evaluating the fulfilment of goals, a more complex approach must be adopted in terms of the provision of public services, namely 3Es, standing for economy, efficiency, and effectiveness (Chan and Lynn, 1991;Lewis and Fall, 2017;López-Torres and Prior, 2020). The reason is that if economy or efficiency are evaluated, effectiveness must also be considered, since it plays a significant role in a complex evaluation (Kaplan and Norton, 2000;López-Torres and Prior, 2020).…”