Recent and Future Management Changes in Local Government: Continuing Focus on Rationality and Efficiency?

Abstract

Dutch municipalities and provinces have recently introduced many changes relating to management control. This paper explores the role of economic and social rationality in the introduction of reforms, and the nature of possible future reforms. Based on interviews with politicians and professional managers and on documents, the paper examines experiences with recent management changes. In addition, it discusses ‘change initiating factors’. Budget cuts and trends seem to be such change initiating factors. However, particularly more demanding citizens, increases in voters' volatility and politicians' uncertainty seemed to initiate changes. The paper speculates that in the near future, too, it could be a rational survival strategy for politicians and managers to focus on initiatives that are intended to enhance performance and efficiency.

Challenging the NPM Ideas About Performance Management: Selectivity and Differentiation in Outcome‐Oriented Performance Budgeting

“…However, for various reasons NPM, and especially the introduction of performance budgets (with their output‐ or outcome‐oriented performance indicators), often does not seem to fulfil its promises (for the Netherlands, see e.g., van Helden, ; and ter Bogt, and ; for some other countries, see e.g., Guthrie and Parker, , pp. 58–61; Mellemvik and Pettersen, , pp.…”

Knowledge creation for practice in public sector management accounting by consultants and academics: Preliminary findings and directions for future research

“…Since the 1980s, financial accounting reforms in the Netherlands have concentrated on the adoption and further refinement of accrual accounting for local governments and central government agencies (Bac, 2003). Management accounting reforms in budgeting, performance measurement and costing are receiving almost continuous attention from governmental organizations (ter Bogt and van Helden, 2005;ter Bogt, 2008). Often innovations are combined with decentralized forms of governance, such as agencies.…”

Institutional efficiency versus stability of local governments in basic areas of activity: the case of Poland

“…It is also worth mentioning that the efficiency of a local governing body can depend on the activity of governments in neighboring municipalities (Geys, 2006). But Ter Bogt (2008) noticed that organizations often mimic changes in organizations around them -creating isomorphic organizations.…”

“…For a territorial government to sustain development, it is necessary to achieve an adequate level of efficiency of executive actions, arising from appropriate administrative capacity. The concepts started to shape not only national but also local administrations to become more efficient and effective is New Public Management (Ter Bogt, 2008). Management reforms are mainly concerned with the service delivery function of the local public administration.…”