Categorieën
Dudoks Discohoek

DUDOKS DISCOHOEK #141

Iedere zondagavond verzorg ik tussen 19.00 – 20.00 Dudoks Discohoek op Radio Duivenstraat. Luister het hierboven terug. Dit keer draaide ik:

  • MICHAEL JARRELL – MUSIC FOR A WHILE
  • MYSELF – SHARI’A ZONDER FRATSEL
  • APHEX TWIN – 180DB
  • ROOMFUL OF TEETH – AMID THE MINOTAUR
  • Q-TIP – END OF TIME FEAT. HORN
  • ADELE – RIGHT AS RAIN
  • DANNY O’ KEEFE – STEEL GUITAR
  • PURPLE VELVET – FEVER (BRABE REMIX)
  • CASHMERE CAT – WILD LOVE
  • THE ALAN PARSONS PROJECT – VOYAGER (INSTRUMENTAL)
  • MAREK KOPELENT – KARRAK
  • ROGER NICHOLS & THE SMALL CIRCLE OF FRIENDS – TALK IT OVER IN THE MORNING
  • METROPOLE ORKEST – ALS OP ‘T LEIDSEPLEIN DE LICHTJES WEER EENS BRANDEN GAAN
Categorieën
verwijzingen

Integrating non-financial performance indicators in budget documents: The continuing search of Dutch municipalities

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.This study starts with an overview of historical developments in Dutch local government for a period of 50 years. This is followed by an empirical assessment of the current incorporation of non-financial performance indicators based on a dataset of 107 municipal budget documents for FY2019.The authors’ historical overview shows that several initiatives were employed to encourage municipalities to integrate non-financial performance indicators in their budget documents. A search to connect policy and means can be observed, which has not developed linearly over time, but mostly in reaction to major changes in national legislation. The authors find a large variation among the municipalities in their current incorporation of non-financial performance indicators. Contrary to theoretical expectations, output indicators (and not outcome indicators) are most frequently incorporated. Furthermore, the authors find that more indicators are incorporated if a municipality is larger, more willing to innovate and if it has less financial resources. This article contributes to the understanding of how to incorporate non-financial performance indicators in public sector financial statements. To the best of authors’ knowledge, this is an area that is not explored before.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.This study starts with an overview of historical developments in Dutch local government for a period of 50 years. This is followed by an empirical assessment of the current incorporation of non-financial performance indicators based on a dataset of 107 municipal budget documents for FY2019.The authors’ historical overview shows that several initiatives were employed to encourage municipalities to integrate non-financial performance indicators in their budget documents. A search to connect policy and means can be observed, which has not developed linearly over time, but mostly in reaction to major changes in national legislation. The authors find a large variation among the municipalities in their current incorporation of non-financial performance indicators. Contrary to theoretical expectations, output indicators (and not outcome indicators) are most frequently incorporated. Furthermore, the authors find that more indicators are incorporated if a municipality is larger, more willing to innovate and if it has less financial resources. This article contributes to the understanding of how to incorporate non-financial performance indicators in public sector financial statements. To the best of authors’ knowledge, this is an area that is not explored before.

Dit artikel waar ik aan mee schreef verscheen (ahead of print) onlangs in Journal of Public Budgeting, Accounting and Financial Management.

Categorieën
Dudoks Discohoek

DUDOKS DISCOHOEK #140

Iedere zondagavond verzorg ik tussen 19.00 – 20.00 Dudoks Discohoek op Radio Duivenstraat. Luister het hierboven terug. Dit keer draaide ik:

  • ST. VINCENT & NINA KRAVIZ – HANG ON ME (BATU REMIX)
  • THE NATURAL YOGURT BAND – CHAPTER ONE
  • KALTENECKER TRIO – IVORY TOWER
  • myself – zo’nrocknr
  • TON VAN DUINHOVEN – HEIMWEE IN AMSTERDAM
  • CORINNE – MADNESS
  • TYCHO – CASCADE
  • SAADET TURKÖZ – NURGISA
  • AESTRID – VINEROPTIKS 2
  • BUD SHANK – BODY AND SOUL
  • MYSELF – BLIJERDANBLIJ
  • NONSENS & ASHNIKKO – BALLISTIC                                                                            
Categorieën
noten

Rite

Ik laat graag zien waar ik mee bezig ben. Vandaag precies vijf jaar geleden maakte ik een zetting van Rite.

Categorieën
noten

Vesela sedmorka

Door de jaren heen maakte ik honderden (her-)arrangementen. Zo maakte ik vandaag precies vijf jaar geleden een zetting van Vesela sedmorka.