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 | |
| Publication status | Published - 2004 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 16 Peace, Justice and Strong Institutions
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