Performance Management in Dutch Central Government

Mol, Nico P.; Kruijf, J.A.M. de

doi:10.1177/0020852304041229

Cited by 15 publications

(8 citation statements)

References 8 publications

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“…These accrued amounts cannot easily be controlled because of the absence of related measurable outputs. This is also confirmed in previous research (Mol and de Kruif, 2004), indicating that, in many governments, traditional budgetary control mechanisms, concentrating on cash receipts and payments, remain necessary. Looking at financial reports and communicating with officials shows that after several years of accrual accounting reform in Flemish local authorities, the traditional cameralistic system is still predominant.…”

Section: The Underlying Problem: Conceptual Issuessupporting

confidence: 88%

Accrual Accounting Reforms: Only for Businesslike (Parts Of) Governments

2008

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Based on governmental accounting experiences and on the rising criticism of accrual accounting, this paper proposes that accrual accounting in governments will only succeed in businesslike (parts of) governments in the coming years. This proposition leans on the inappropriate transfer of the accrual accounting framework from the profit sector, the underestimation of difficulties considering accrual budgeting and the lack of attention to the political dimension. This paper points out that the advocates of accrual accounting have neglected some important considerations.

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Section: The Underlying Problem: Conceptual Issuessupporting

confidence: 88%

Accrual Accounting Reforms: Only for Businesslike (Parts Of) Governments

2008

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“…Finally, the information that performance indicators produce is often not even used or applied in decision-making (Johnston, 2004;Mol and De Kruijf, 2004;Pollitt and Talbot, 2004;Taylor, 2011;Walshe et al, 2010). Frequent causes are the insufficient quality of the performance information and the lack of important data, but also cultural or institutional barriers (Hoogenboezem, 2004;Van Dooren et al, 2015).…”

Section: Dysfunctions Of Performance Indicatorsmentioning

confidence: 99%

Using numbers that do not count: how the latent functions of performance indicators explain their success

Kempeneer

Dooren

2019

International Review of Administrative Sciences

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Performance indicators have had to endure severe criticism. They are said to lack accuracy, encourage gaming and ultimately fail to improve performance. Yet, despite their well-documented weaknesses, performance indicators abound in governance. This article asks under which conditions performance indicators can improve performance outcomes, despite these proven weaknesses and dysfunctions. Our case study is the stress test of the European banking system, a high-profile performance indicator used for risk regulation. Based on interviews with risk managers in Belgian banks as well as staff at the European Central Bank, the European Banking Authority and the National Bank of Belgium, we find that the process of calculating the stress test improves performance outcomes in itself. It does so by fostering banks' capacity to self-regulate, tying into Foucault's notion of governmentality. As such, practitioners and academics should not only pay attention to how performance results can be used, but also examine how the process of calculating the performance indicator might be designed to improve performance outcomes latently.

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“…Performance-oriented function is a goal that plays an important role in the reforms of public administration taking place today (Mol -de Kruijf, 2004;Pollitt -Bouckaert, 2011). In a broad sense performance management means the application of different management methods in order to increase the performance (economy, efficiency, effectiveness, equity) of a single organization or a network of organizations (e.g.…”

Section: Performance Management In the Public Sectormentioning

confidence: 99%

Content and drivers of performance management in agency-type organizations of the hungarian public administration

Révész¹

2016

Veztud

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The improving performance of public administration and the reform of public financing system have been on agenda in Hungary for many years, in accordance with the international trends. However, governments have not expected and supported creating of a performance-oriented public administration in a comprehensive and explicit way. Nevertheless, there are bottom-up initiatives at organizational level, which target performance-oriented organizational function. The research focuses on organizations of central public administration where the successful application of performance management methods is most likely based on the international literature. These are the so called agency-type organizations, which are in Hungary called autonomous state-administration organizations independent of the Government (e.g. Hungarian Competition Authority), government bureaus (e.g. Hungarian Central Statistical Office), and central offices subordinated to the government (either the cabinet or a ministry) (e.g. Hungarian Meteorological Service). The studied agencies are legally independent organizations with managerial autonomy based on public law. The purpose of this study is to get an overview on organizational level performance management tools applied by Hungarian agencies, and to reveal the reasons and drivers of the application of these tools. The empirical research is based on a mixed methods approach which combines both quantitative methods and qualitative procedures. The first – quantitative – phase of the author’s research was content analysis of homepages of the studied organizations. As a results she got information about all agencies and their practice related to some performance management tools. The second – qualitative – phase was based on semi-structured face-to-face interviews with some senior managers of agencies. The author selected the interviewees based on the results of the first phase, the relatively strong performance orientation was an important selection criteria.

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Performance Management in Dutch Central Government

Cited by 15 publications

References 8 publications

Accrual Accounting Reforms: Only for Businesslike (Parts Of) Governments

Accrual Accounting Reforms: Only for Businesslike (Parts Of) Governments

Using numbers that do not count: how the latent functions of performance indicators explain their success

Content and drivers of performance management in agency-type organizations of the hungarian public administration

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