“…Politicians expect managers to have a feeling for the political wishes and needs of the aldermen, a cooperative attitude, result orientedness, an ability to encourage departments to work quickly and flexibly, and an ability to anticipate new/external developments and to show initiative (ter Bogt, 2001, p. 636 and 2003, p. 326; and Budding, 2004). In van Helden and ter Bogt (2001, p. 83) it is argued that the following factors impede the use of new planning and control instruments: underdeveloped planning attitudes on the part of politicians and managers, insufficient sensibility on the part of the financial staff to the planning and control systems developed by line managers, and a lack of communication between the hierarchical levels in the organization.…”