Cross-platform government social network studies have focused on the messages that are being sent, and less on community responses the content generates. Moreover, little attention has been paid to possible contextual drivers of online citizen engagement. This article assesses 505 social media posts made by a sample of Dutch municipalities across four different platforms (Twitter, Facebook, LinkedIn, Instagram), their policy area, and the level of engagement they have fostered. The findings support the proposition of policy discretion as contextual driver of online citizen engagement: when municipalities can exert more discretionary power in a policy area, citizens could feel empowered to engage, as they could personally persuade decision makers. Moreover, although Facebook fostered the highest levels of engagement, the platforms show a multifaceted picture with respect to engagement levels and policy area. This suggests that local governments should treat platforms as distinctive realms, requiring a holistic approach to online citizen engagement.
Dit artikel dat ik schreef is (ahead of print) verschenen in Local Government Studies.
Recent literature calls for more research on the context and drivers of information use, and how this affects the information-seeking behaviour of politicians. This article addresses this gap by exploring antecedents of politicians’ accounting and other types of information use. It looks at parliamentary debates in the Dutch central government linked to the budget cycle—how accounting information is balanced with other sources of information. Political roles (for example being member of a coalition or opposition party, or being a party’s financial spokesperson), as well as personal characteristics (age and experience), were found to have an impact on the extent of accounting and other types of information use.
Dit artikel waar ik aan mee schreef is (ahead of print) verschenen in Public Money & Management.
Nergens mis je het orkest in de fluistertonen en de boskreten waarmee de blazers een dromerige sfeer oproepen, al is de nachtmerrie nooit ver weg.
Joost Galema recenseerde voor NRC Handelsblad het album Nieuw Amsterdams Klarinet Kwartet – Wunderhorns , waarvoor ik arrangementen leverde. Lees hier de volledige recensie.
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.
Bram Faber 