Brunei Darussalam has been undergoing significant changes as it takes on national and international challenges, particularly in diversifying its economy. These changes have provoked the need for a shift in the style and methods of government administration. In order to accomplish these reforms, performance management was initiated, falling under the umbrella of new public management. The primary goal of performance management is to improve performance by setting individual and team goals that are aligned with National Development Plans and Wawasan Brunei 2035 (Brunei Vision 2035). Performance management practices, such as strategic planning, balanced scorecards and key performance indicators, have been integrated into public sector organisations in order to measure the attainment or otherwise of objectives and targets achieved. However, aligning goals with the different levels of management within public sector organisations has proved to be a multifaceted and non-linear process as organisations have historically diverse and complex roles and strategic goals. Despite performance management being perceived as a solution to improve the effectiveness and efficiency of the public sector, it is necessary to understand how this practice, developed in a Western context, can be implemented for improvement in developing countries like Brunei, especially with different political and institutional systems that might constrain its implementation. This chapter provides insights into how performance management was introduced and implemented within Brunei’s public sector, and assesses the extent to which it has brought about intended changes in the organisations, that is whether performance management was implemented ceremonially or instrumentally.