Accountability, environmental uncertainty and government performace: Evidence from Dutch municipalities

G.T. Budding

doi:10.1016/j.mar.2004.04.003

Accountability, environmental uncertainty and government performace: Evidence from Dutch municipalities

G.T. Budding

Accounting

Research output: Contribution to Journal › Article › Academic

Abstract

This paper examines the call from NPM to place more emphasis on measuring the performance of subunits and holding managers accountable for results. Following a contingency-approach, it is expected that holding managers accountable for results will only lead to improved performance if certain conditions are fulfilled. The data was collected from a series of semi-structured interviews with 19 managers of Dutch municipalities and four experts. © 2004 Elsevier Ltd. All rights reserved.

Original language	English
Pages (from-to)	285-304
Number of pages	20
Journal	Management Accounting Research
Volume	15
Issue number	3
DOIs	https://doi.org/10.1016/j.mar.2004.04.003
Publication status	Published - 2004

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10.1016/j.mar.2004.04.003

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AB - This paper examines the call from NPM to place more emphasis on measuring the performance of subunits and holding managers accountable for results. Following a contingency-approach, it is expected that holding managers accountable for results will only lead to improved performance if certain conditions are fulfilled. The data was collected from a series of semi-structured interviews with 19 managers of Dutch municipalities and four experts. © 2004 Elsevier Ltd. All rights reserved.

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Accountability, environmental uncertainty and government performace: Evidence from Dutch municipalities

Abstract

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