Abstract
Water boards in the Netherlands recently completed a sector-wide performance measurement and evaluation project for waste water treatment. The project is supposed to achieve two goals. First, it should strengthen the accountability of water boards to their main stakeholders, such as taxpayers and governmental policy makers. Water boards are (partly) regional monopolies, and they are legally able to raise taxes for funding their activities. Therefore, they wish to show that they deliver value for money. Second, the project is supposed to identify relationships between various performance indicators, in order to provide information to enable individual water boards to improve their performance.
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van Helden, G.J., Admiraal, R.J. (2002). Exploring the Balancing Concept in the Design of a Performance Measurement System for Waste Water Treatment in the Netherlands. In: Montesinos, V., Vela, J.M. (eds) Innovations in Governmental Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4757-5504-6_19
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DOI: https://doi.org/10.1007/978-1-4757-5504-6_19
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