Advertisement

Financial Management Initiatives at Different Governmental Layers in the Netherlands

  • G. Jan van Helden
  • Nico P. Mol
Chapter

Abstract

In the Netherlands, as in many other developed countries over the world, the reforms characterized as New Public (Financial) Management have found general acclaim in government organizations. These reforms have been summarized by Olson, Guthrie and Humphrey (1998, p.18) in the following five categories, which are all of them easily recognizable in the attempts at improvement of Dutch government governance.

Keywords

Central Government Performance Indicator Management Control Organization Unit Cost Allocation 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  1. Bac, A, D. (1993) Performance Measurement in Dutch National, Provincial and Local Government, in: E. Buschor and K. Schedler (eds.), Perspectives on Performance Measurement and Public Sector Accounting, Institute of Public Finance and Fiscal Law, Volume 71, St. Gallen, 309–324.Google Scholar
  2. Beukert, J.C.W. (1998) Productbegrotingen en prestatiemeting in vier gemeenten, Scriptie Bestuurskunde, OU, Heerlen.Google Scholar
  3. Bogt, H.J. ter, and G.J. van Helden (1999) Management Control and Performance Measurement in Dutch Local Government, Research Report 99Al2, SOM, Groningen.Google Scholar
  4. Cabinet of the Dutch Central government (1998) Miljoenennota 1999, SDU, Den Haag.Google Scholar
  5. CBS (1998) Bevolking der gemeenten van Nederland op 1 januari 1998,Voorburg/Heerlen, 1998.Google Scholar
  6. CBS (1999) Statistiek Gemeentebegrotingen 1999,Voorburg/Heerlen, 1999.Google Scholar
  7. Dussen, J.W. van der (1992) Financial Relationships between Central and LocalGovernment in the Netherlands: Why are they different? Local Government Studies, Vol. 18, No 4, 94–105.CrossRefGoogle Scholar
  8. Helden, G.J. van (1998a) A Review of the Policy and Management Instruments Project for Municipalities in the Netherlands, Financial Accountability and Management, Vol. 14, no. 2, 85–104.CrossRefGoogle Scholar
  9. Helden, G.J. van (1998b) BBI in de praktijk; een vergelijkend onderzoek naar de planning en control bij acht middelgrote gemeenten, Shaker, Maastricht.Google Scholar
  10. Helden, G.J. van (1999) Planning en control bij de provincies, working paper, Groningen (forthcoming in Openbare Uitgaven, 1999 ).Google Scholar
  11. Herweijer, M. and U. Mix (1996) Zehn Jahre Tilburger Modell: Erfahrungen einer Offentlichen Verwaltung auf den Wege zur Dienstleistungscenter, Kelner, Bremen Hofstede, G. (1981) Management Control of Public and Not-for-Profit Activities, Accounting, Organizations and Society, Vol. 6, no. 3, 193–211.Google Scholar
  12. Houwaart, D., R. van der Linde, J. Post en K. Verduijn (1995) Bestuurlijke vernieuwing, bedrii fsvoering en informatie; slotpublikatie Stichting BBI, Stichting BBI, Leusden.Google Scholar
  13. Hood, C. (1991) A Public Management for all Seasons, Public Administration, Vol. 69, (Spring), 93–109.CrossRefGoogle Scholar
  14. Kloot, L. (1997) Organizational Learning and Management Control Systems: Responding to Environmental Change, Management Accounting Research, Vol. 8, no. 2, 47–73.CrossRefGoogle Scholar
  15. Korsten, A.F.A. (1996) 10 Jahre Tilburger Modell; Tilburg, Mekka der Öffentlichen Verwaltung?, in M. Herweijer and U. Mix (eds.), Zehn Jahre Tilburger Modell: Erfahrungen einer Offentlichen Verwaltung auf dem Wege zum Dienst leistungscenter, Keiner, Bremen, 21–37.Google Scholar
  16. KPMG, Welschen, P.T.M. (1997) Onderzoek planning en control by middelgrote en kleine gemeenten; een rapportage op hoofdlijnen, KPMG, Utrecht.Google Scholar
  17. Laughlin, R., J. Pallot (1998) Trends, Patterns and Influencing Factors: Some Reflections, in: Olson, O, J. Guthrie, C. Humphrey (eds.), Global Warning!; Debating International Developments in New Public Financial Management, Cappelen Akademisk Forlag, Oslo, 376–399.Google Scholar
  18. Mol, N.P. (1996) Performance Indicators in the Dutch Department of Defence, Financial Accountability and Management, Vol. 12, no. 1, 71–81.CrossRefGoogle Scholar
  19. Moret, Ernst and Young (1997) Tien jaar kwaliteitsverbetering bij gemeenten,Den Haag.Google Scholar
  20. Olson, O., J. Guthrie and C. Humphrey (eds.) (1998) Global Warning! Debating International Developments in New Public Financial Management, Cappelen Akademisk Forlag, Oslo.Google Scholar
  21. Ministerie van Financiën (1998a) Verder met resultaat; het agentschapsmodel 19911997,Den Haag.Google Scholar
  22. Ministerie van Financiën (1998b) Zicht op resultaat; Uitkomsten Interdepartementale Beleidsonderzoeken naar de aansturing en bedriffsvoering van overheidsdiensten 1997–1998,Den Haag.Google Scholar
  23. Schouten, C. (1999) The Dutch Provincial and Municipal Accounting System, Paper presented at 7the CIGAR Conference, Tilburg, June 1999 (see also: Reeks Financiële Functie, 1999P1, Ministerie van Binnenlandse Zaken en Koninkrijksrelaties, Den Haag).Google Scholar
  24. Schrijvers, A.P.M. (1993) The Management of a Larger Town, Public Administration, Vol. 71 (Winter), 595–603.CrossRefGoogle Scholar
  25. Sorber, A. (1993) Performance Measurement in the Central Government Departments of the Netherlands, Public Productivity and Management Review, Vol. 17, no. 1, 59–68.CrossRefGoogle Scholar
  26. Steunenberg, B. and N.P. Mol (1997) Fiscal and Financial Decentralization: a Comparative Analysis of Six West European Countries, in J.E. Lane (ed.), Public Sector Reform. Rationale, Trends and Problems, Sage, London, 235–256.Google Scholar
  27. Toonen, T.A.J. (1987) The Netherlands: a Decentralised Unitary State in a Welfare Society, R.A.W. Rhodes and V. Wright (eds.), Tensions in the Territorial Politics of Western Europe ( Frank Cass, London ), 108–129.Google Scholar
  28. Toonen (1998) De gemeente in de gedecentraliseerde eenheidsstaat, in: A.F.A. Korsten en P.W. Tops (red.), Lokaal bestuur in Nederland, Samsom, Alphen aan den Rijn, chapter 2.Google Scholar

Copyright information

© Springer Science+Business Media Dordrecht 2001

Authors and Affiliations

  • G. Jan van Helden
  • Nico P. Mol

There are no affiliations available

Personalised recommendations