Integrating non-financial performance indicators in budget documents:the continuing search of Dutch municipalities
Purpose: Although the topic of performance budgeting has received considerable attention in the literature, it is mainly explored in the field of public management and administration, and little research exists in the field of public sector accounting. The purpose of this paper is to provide more insight into how non-performance indicators are integrated in budget documents, thereby bridging the gap between the literature in both fields. Furthermore, the influence of potential drivers of differences in the incorporation of non-financial performance indicators are explored. Design/methodology/a... Mehr ...
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Dokumenttyp: | Artikel |
Erscheinungsdatum: | 2022 |
Reihe/Periodikum: | Budding , T , Faber , B & Schoute , M 2022 , ' Integrating non-financial performance indicators in budget documents : the continuing search of Dutch municipalities ' , Journal of Public Budgeting, Accounting and Financial Management , vol. 34 , no. 1 , pp. 52-66 . https://doi.org/10.1108/JPBAFM-02-2020-0009 |
Schlagwörter: | Budgets / Dutch municipalities / Performance budgeting / Performance indicators |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-26687100 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | https://research.vu.nl/en/publications/b1c93483-bfb5-4879-8d71-5c8e4391484f |