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

Research output: Contribution to JournalArticleAcademic

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 languageEnglish
Pages (from-to)285-304
Number of pages20
JournalManagement Accounting Research
Volume15
Issue number3
DOIs
Publication statusPublished - 2004

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