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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.

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Assessing social media use in Dutch municipalities: Political, institutional, and socio-economic determinants

Social media enables public sector organizations to connect with citizens. Next to this, it can help organizations provide more detailed and useful information. But to what extent is social media used by local governments for interaction purposes, and what factors influence this? In this article, we study how Dutch local governments use Twitter for interaction, linking this to political, institutional, and socio-economic determinants. We find that politically fragmented municipalities use Twitter more for interaction, suggesting that political multiplicity forms a stimulus for more online engagement. Moreover, municipalities that have a Twitter account for a longer time make more advanced use of its functions, implying that municipalities with longer experience are better acquainted with a platform’s strengths and weaknesses. Finally, municipalities with a higher presence of people in the age group 20–65 as well as municipalities with more higher-educated people use their social media more for interaction. The same counts for municipalities with more ICT workers.

Dit artikel waar ik hoofdauteur van ben verscheen vandaag in Government Information Quarterly.