Performance evaluation styles in governmental organizations: How do professional managers facilitate politicians’ work?

Bogt, ter Henk

doi:10.1016/j.mar.2003.09.003

Cited by 64 publications

(22 citation statements)

References 31 publications

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“…Managers' input thus might be less important and, in consequence, their performance less strongly influenced by their budgetary participation (Hoque & Hopper, 1994). Second, information sharing and reward structures differ between these sectors, because managers are held accountable by different stakeholders, such as top managers versus politicians, and a broader set of non-financial performance criteria apply in the public sector (ter Bogt, 2003;Jermias & Setiawan, 2008). But if the importance of budgets as performance standards decreases, the participative budgeting-performance relation might be less strong, too.…”

Section: Industry Influencesmentioning

confidence: 99%

“…Instead, the political demands, particular information and reward structures, and differing professional socializations (e.g. Abernethy & Stoelwinder, 1995;ter Bogt, 2003;Hoque & Hopper, 1994) probably increase managers' need for reliable information on organizational goals and the appropriate means for their achievement, which participative budgeting might satisfy.…”

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confidence: 99%

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Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences

Derfuß

2016

The British Accounting Review

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Section: Industry Influencesmentioning

confidence: 99%

mentioning

confidence: 99%

Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences

Derfuß

2016

The British Accounting Review

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“…Attention is focused on the legitimacy of the budget process and, ex-post, on the comparison between actual and authorised expenditure (ter Bogt, 2003). In such a scheme, accounting is intended primarily to ensure compliance and curtail spending.…”

Section: Reform Discourses and Public-sector Financial Managementmentioning

confidence: 99%

The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Hyndman¹,

Liguori²,

Meyer

et al. 2014

Critical Perspectives on Accounting

123

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The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences AbstractSince the late 1980s, there has been a significant and progressive movement away from the traditional Public Administration (PA) systems, in favour of NPM-type accounting tools and ideas inspired by the private sector. More recently, a new focus on governance systems, under the banner Public Governance (PG), has emerged. In this paper it is argued that reforms are not isolated events, but are embedded in more global discourses of modernisation and influenced by the institutional pressures present in a certain field at certain points in time. Using extensive document analysis in three countries with different administrative regimes (the UK, Italy and Austria), we examine public sector accounting and budgeting reforms and the underlying discourses put forward in order to support the change. We investigate the extent to which the actual content of the reforms and the discourses they are embedded within are connected over time; that is, whether, and to what degree, the reform "talk" matches the "decisions". The research shows that in both the UK and in Italy there is consistency between the debates and the decided changes, although the dominant discourse in each country differs, while in Austria changes are decided gradually, and only after they have been announced well in advance in the political debate. We find that in all three countries the new ideas and concepts layer and sediment above the existing ones, rather than replace them. Although all three countries underwent similar accounting and budgeting reforms and relied on similar institutional discourses, each made its own specific translation of the ideas and concepts and is characterized by a specific formation of sedimentations. In addition, the findings suggest that, at present in the three countries, the PG discourse is used to supplement, rather than supplant, other prevailing discourses.

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“…In Dutch municipalities, the alderman is politically responsible for the daily management of the department. ter Bogt (2001Bogt ( , 2003 shows that aldermen focus on the activities and processes instead of on their outputs or outcomes.…”

Section: Accountabilitymentioning

confidence: 99%

Accountability, environmental uncertainty and government performance: evidence from Dutch municipalities

Budding

2004

Management Accounting Research

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Performance evaluation styles in governmental organizations: How do professional managers facilitate politicians’ work?

Cited by 64 publications

References 31 publications

Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences

Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences

The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Accountability, environmental uncertainty and government performance: evidence from Dutch municipalities

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