Accountability in the public sector: The Dutch experience
In the Netherlands, a new system of policy budgeting and accounting (VBTB) was put in practice in 2002, linking goals, budgets, means, instruments and performance. This paper analyzes both the early experience of the VBTB system and the more recent experience. Although the government monitors the progress in carrying out its policy program, it appears to have problems in developing performance indicators that are closely related to their policy goals. A compelling problem in the budgeting process is that too many policy goals are formulated in vague and/or abstract terms rather than measurable... Mehr ...
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| Dokumenttyp: | Artikel |
| Erscheinungsdatum: | 2010 |
| Reihe/Periodikum: | Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences, Vol 3 (52), Iss 1, Pp 341-352 (2010) |
| Verlag/Hrsg.: |
Transilvania University Press
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| Schlagwörter: | accountability / policy goal formulation / effect-indicators / Economic theory. Demography / HB1-3840 / Economics as a science / HB71-74 |
| Sprache: | Englisch |
| Permalink: | https://search.fid-benelux.de/Record/base-27021137 |
| Datenquelle: | BASE; Originalkatalog |
| Powered By: | BASE |
| Link(s) : | https://doaj.org/article/c972701a88cf4e6f9319078eaa4122c2 |
In the Netherlands, a new system of policy budgeting and accounting (VBTB) was put in practice in 2002, linking goals, budgets, means, instruments and performance. This paper analyzes both the early experience of the VBTB system and the more recent experience. Although the government monitors the progress in carrying out its policy program, it appears to have problems in developing performance indicators that are closely related to their policy goals. A compelling problem in the budgeting process is that too many policy goals are formulated in vague and/or abstract terms rather than measurable and concrete terms. The paper also identifies three lessons that can be learned from the Dutch experience.