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Roles and user characteristics as driving forces of information use in the Dutch parliament

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.

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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.

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Shining of her eyes

Deze maand verscheen het prachtige album Shining of her eyes bij het Amsterdamse label 7 Mountain Records. Ik verzorgde de liner notes.

Bestel het album hier.

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Neo-liberal ideology threatens scholarship and collegiality of young researchers: The discussion continues

“What gets measured, gets done” is a catchphrase widely recognised in academia. It is good to call into question if the accompanying “publish or perish” mentality should be transferred uncritically to the next generation of scholars.

I wrote a short piece addressing this issue for the CIGAR Newsletter, which was published today.

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Buitenlandse promovendus verdient bescherming

Nederlandse promovendi werken veelal niet onder aanvaardbare arbeidsvoorwaarden en voor promovendi uit het buitenland is de situatie vaak nog erger. In dit vandaag verschenen artikel in het Onderwijsblad doen wij voorstellen voor betere bescherming van deze sandwichpromovendi.